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I Need Prior Year 1040ez Form 2010 I Caot Access Anywhere Anyone

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I Need Prior Year 1040ez Form 2010 I Caot Access Anywhere Anyone

I need prior year 1040ez form 2010 i caot access anywhere anyone Publication 596SP - Main Content Table of Contents Capítulo 1 —Requisitos para TodosRequisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Requisito 7 —Tiene que haber recibido ingreso del trabajo Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo CalificadoRequisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Requisito 10 —Usted no puede ser el hijo calificado de otra persona Capítulo 3 —Requisitos Si No Tiene un Hijo CalificadoRequisito 11 —Tiene que tener por lo menos 25 años de edad, pero menos de 65 años de edad Requisito 12 —No puede ser el dependiente de otra persona Requisito 13 —No puede ser el hijo calificado de otro contribuyente Requisito 14 —Tiene que haber vivido en los EE. I need prior year 1040ez form 2010 i caot access anywhere anyone UU. I need prior year 1040ez form 2010 i caot access anywhere anyone durante más de la mitad del año Capítulo 4 —Calcular y Reclamar el EIC Requisito 15 —Límites del ingreso del trabajo El IRS le Calculará el Crédito (EIC) Cómo Calcular Usted Mismo el EIC Anexo EIC Capítulo 5 —Denegación del EIC Formulario 8862(SP) ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Capítulo 6 —Ejemplos DetalladosEjemplo 1 —Sara Rojas Ejemplo 2 —Laura y Jorge Ramírez Capítulo 1 —Requisitos para Todos En este capítulo se explican los Requisitos 1 al 7. I need prior year 1040ez form 2010 i caot access anywhere anyone Tiene que cumplir los siete requisitos para tener derecho al crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Si no cumple los siete requisitos, no podrá reclamar el crédito y no necesita leer el resto de esta publicación. I need prior year 1040ez form 2010 i caot access anywhere anyone Si usted cumple cada uno de los siete requisitos de este capítulo, lea el capítulo 2 o el capítulo 3 (el que le corresponda) para obtener información sobre otros requisitos que tiene que cumplir. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés) Su ingreso bruto ajustado (AGI), tiene que ser menos de: $46,227 ($51,567 si es casado que presenta una declaración conjunta) si tiene tres o más hijos calificados, $43,038 ($48,378 si es casado que presenta una declaración conjunta) si tiene dos hijos calificados, $37,870 ($43,210 si es casado que presenta una declaración conjunta) si tiene un hijo calificado o $14,340 ($19,680 si es casado que presenta una declaración conjunta) si no tiene un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Ingreso bruto ajustado (AGI). I need prior year 1040ez form 2010 i caot access anywhere anyone   El ingreso bruto ajustado (AGI) es la cantidad que aparece en la línea 4 del Formulario 1040EZ, la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si su ingreso bruto ajustado (AGI) es igual o superior al límite aplicable indicado anteriormente, no puede reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone No necesita leer el resto de la publicación. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo —Ingreso bruto ajustado (AGI) mayor al límite. I need prior year 1040ez form 2010 i caot access anywhere anyone Su ingreso bruto ajustado (AGI) es $38,550, usted es soltero y tiene un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) no es menos de $37,870. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, si su estado civil para efectos de la declaración es casado que presenta una declaración conjunta, tal vez pueda reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso bruto ajustado (AGI) es menos de $43,210. I need prior year 1040ez form 2010 i caot access anywhere anyone Bienes gananciales. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si está casado pero reúne los requisitos para presentar la declaración como cabeza de familia según ciertos requisitos especiales para contribuyentes casados que viven separados (vea el Requisito 3) y vive en un estado con leyes de bienes gananciales, los ingresos brutos ajustados (AGI) incluyen la parte del salario tanto de usted como de su cónyuge. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto difiere de los requisitos de los bienes gananciales correspondientes al Requisito 7. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido Para reclamar el crédito por ingreso del trabajo (EIC), usted (y su cónyuge, si presentan una declaración conjunta) tienen que tener un número de Seguro Social (SSN) válido expedido por la Administración del Seguro Social (SSA, por sus siglas en inglés). I need prior year 1040ez form 2010 i caot access anywhere anyone Todo hijo calificado indicado en el Anexo EIC también tiene que tener un número de Seguro Social (SSN) válido. I need prior year 1040ez form 2010 i caot access anywhere anyone (Vea el Requisito 8 si tiene un hijo calificado). I need prior year 1040ez form 2010 i caot access anywhere anyone Si su tarjeta de Seguro Social (o la de su cónyuge, si presentan una declaración conjunta) tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su número de Seguro Social (SSN) fue expedido para que usted (o su cónyuge) pudiera obtener un beneficio procedente de fondos del gobierno federal, no puede obtener el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Un ejemplo de beneficio procedente de fondos del gobierno federal es el seguro Medicaid. I need prior year 1040ez form 2010 i caot access anywhere anyone Si su tarjeta tiene impresas las palabras “Not valid for employment” (No es válida para trabajar) y su condición migratoria ha cambiado de modo que ahora usted es ciudadano o residente permanente de los Estados Unidos, comuníquese con la Administración del Seguro Social para obtener una nueva tarjeta de Seguro Social que no tenga impresas dichas palabras. I need prior year 1040ez form 2010 i caot access anywhere anyone Si recibe la tarjeta nueva después de haber presentado su declaración, puede presentar una declaración enmendada mediante el Formulario 1040X, Amended U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Individual Income Tax Return (Declaración enmendada del impuesto personal de los Estados Unidos), en inglés, para reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Ciudadano de los Estados Unidos. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si era ciudadano de los Estados Unidos cuando recibió su número de Seguro Social (SSN), tiene un número de Seguro Social válido. I need prior year 1040ez form 2010 i caot access anywhere anyone Tarjeta válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización (INS, por sus siglas en inglés) o del Departamento de Seguridad Nacional (DHS, por sus siglas en inglés). I need prior year 1040ez form 2010 i caot access anywhere anyone   Si su tarjeta de Seguro Social tiene impresas las palabras “Valid for work only with INS authorization” (Válida para trabajar sólo con la autorización del Servicio de Inmigración y Naturalización) o las palabras “Valid for work only with DHS authorization” (Válida para trabajar sólo con la autorización del Departamento de Seguridad Nacional), tiene un número de Seguro Social (SSN) válido, pero sólo mientras dicha autorización esté vigente. I need prior year 1040ez form 2010 i caot access anywhere anyone El número de Seguro Social (SSN) no se incluye o es incorrecto. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si el número de Seguro Social (SSN) de usted o de su cónyuge no se incluye en la declaración de impuestos o es incorrecto, es posible que no le concedan el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Otro número de identificación del contribuyente. I need prior year 1040ez form 2010 i caot access anywhere anyone    Usted no podrá reclamar el crédito por ingreso del trabajo (EIC) si en lugar de su número de Seguro Social (SSN) (o su cónyuge, si presentan una declaración conjunta) tiene un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés). I need prior year 1040ez form 2010 i caot access anywhere anyone Los números de identificación del contribuyente individual (ITINs) son expedidos por el IRS a personas no ciudadanas de los Estados Unidos que no pueden obtener un número de Seguro Social (SSN). I need prior year 1040ez form 2010 i caot access anywhere anyone Si no tiene un número de Seguro Social (SSN). I need prior year 1040ez form 2010 i caot access anywhere anyone   Si no tiene un número de Seguro Social válido, escriba “No” al lado de la línea 64a (del Formulario 1040), de la línea 38a (del Formulario 1040A) o de la línea 8a (del Formulario 1040EZ). I need prior year 1040ez form 2010 i caot access anywhere anyone Usted no puede reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Cómo obtener un número de Seguro Social (SSN). I need prior year 1040ez form 2010 i caot access anywhere anyone   Si usted (o su cónyuge, si presentan una declaración conjunta) no tiene un número de Seguro Social (SSN), puede solicitarlo presentando el Formulario SS-5-SP, disponible en español (o el Formulario SS-5, en inglés) ante la Administración del Seguro Social. I need prior year 1040ez form 2010 i caot access anywhere anyone Puede obtener el Formulario SS-5-SP (o el Formulario SS-5, en inglés) en el sitio web www. I need prior year 1040ez form 2010 i caot access anywhere anyone socialsecurity. I need prior year 1040ez form 2010 i caot access anywhere anyone gov, en la oficina de la SSA más cercana o llamando a la SSA al 1-800-772-1213. I need prior year 1040ez form 2010 i caot access anywhere anyone Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si se acerca el plazo para la presentación de la declaración de impuestos y aún no posee un número de Seguro Social (SSN), usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. I need prior year 1040ez form 2010 i caot access anywhere anyone Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time to File U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Individual Income Tax Return, en inglés). I need prior year 1040ez form 2010 i caot access anywhere anyone Para obtener más información, vea las instrucciones del Formulario 4868(SP) (o del Formulario 4868, en inglés). I need prior year 1040ez form 2010 i caot access anywhere anyone Presentar la declaración de impuestos dentro del plazo estipulado sin reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Después de haber recibido el número de Seguro Social, presente una declaración enmendada usando el Formulario 1040X, en inglés, para reclamar el crédito por ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Adjunte el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, debidamente completado si tiene un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 3 —Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado” Si está casado, por lo general, tiene que presentar una declaración conjunta para reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Su estado civil para efectos de la declaración no puede ser “casado que presenta la declaración por separado”. I need prior year 1040ez form 2010 i caot access anywhere anyone Su cónyuge no vivió con usted. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si está casado y su cónyuge no vivió en su hogar en ningún momento durante los últimos 6 meses del año, tal vez pueda presentar la declaración como cabeza de familia en lugar de casado que presenta la declaración por separado. I need prior year 1040ez form 2010 i caot access anywhere anyone En tal caso, podría reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Para obtener información detallada relacionada con la presentación de la declaración como cabeza de familia, vea la Publicación 501, Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información sobre la presentación de la declaración), en inglés. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año Si usted (o su cónyuge, si está casado) fue extranjero no residente durante alguna parte del año, no podrá reclamar el crédito por ingreso del trabajo a menos que su estado civil para efectos de la declaración sea casado que presenta una declaración conjunta. I need prior year 1040ez form 2010 i caot access anywhere anyone Puede usar ese estado civil para efectos de la declaración sólo si uno de los cónyuges es ciudadano estadounidense o extranjero residente y elige declarar al cónyuge no residente como residente estadounidense. I need prior year 1040ez form 2010 i caot access anywhere anyone En tal caso, se gravan los ingresos que usted y su cónyuge reciban a nivel nacional e internacional. I need prior year 1040ez form 2010 i caot access anywhere anyone Si necesita más información sobre esta opción, obtenga la Publicación 519, U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés. I need prior year 1040ez form 2010 i caot access anywhere anyone Si usted (o su cónyuge, si está casado) fue extranjero no residente durante cualquier parte del año y su estado civil para efectos de la declaración no es casado que presenta una declaración conjunta, escriba “No” en la línea de puntos directamente a la derecha de la línea 64a (Formulario 1040) o en el espacio directamente a la izquierda de la línea 38a (Formulario 1040A). I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ Usted no podrá reclamar el crédito por ingreso del trabajo si presenta el Formulario 2555, Foreign Earned Income (Ingresos procedentes del extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos procedentes del extranjero), ambos en inglés. I need prior year 1040ez form 2010 i caot access anywhere anyone Estos formularios se presentan para excluir del ingreso bruto los ingresos recibidos del extranjero o para deducir o excluir una cantidad por concepto de vivienda en el extranjero. I need prior year 1040ez form 2010 i caot access anywhere anyone Las posesiones de los Estados Unidos no se consideran países extranjeros. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea la Publicación 54, Tax Guide for U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes extranjeros de los Estados Unidos que viven en el extranjero), en inglés, para obtener más información. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos No puede reclamar el crédito por ingreso del trabajo (EIC) a menos que sus ingresos procedentes de inversiones sean $3,300 o menos. I need prior year 1040ez form 2010 i caot access anywhere anyone Si sus ingresos de inversiones son más de $3,300, no puede reclamar el crédito. I need prior year 1040ez form 2010 i caot access anywhere anyone Formulario 1040EZ. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si presenta el Formulario 1040EZ, sus ingresos de inversiones son la suma de la cantidad de la línea 2 y la cantidad de todo interés exento de impuestos que haya anotado a la derecha de las palabras “Form 1040EZ” (Formulario 1040EZ) en la línea 2. I need prior year 1040ez form 2010 i caot access anywhere anyone Formulario 1040A. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si presenta el Formulario 1040A, sus ingresos de inversiones son el total de las cantidades de las líneas 8a (intereses tributables), 8b (intereses no tributables), 9a (dividendos ordinarios) y 10 (distribuciones de ganancias de capital) de ese formulario. I need prior year 1040ez form 2010 i caot access anywhere anyone Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si presenta el Formulario 1040, utilice la Hoja de Trabajo 1, que aparece en este capítulo, para calcular sus ingresos de inversiones. I need prior year 1040ez form 2010 i caot access anywhere anyone    Hoja de Trabajo 1: Ingresos Procedentes de Inversiones si Presenta el Formulario 1040 Use esta hoja de trabajo para calcular los ingresos procedentes de inversiones para propósitos del crédito por ingreso del trabajo (EIC) cuando presente el Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone Intereses y Dividendos         1. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote toda cantidad de la línea 8a del Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone 1. I need prior year 1040ez form 2010 i caot access anywhere anyone   2. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote toda cantidad de la línea 8b del Formulario 1040, más toda cantidad de la línea 1b del Formulario 8814. I need prior year 1040ez form 2010 i caot access anywhere anyone 2. I need prior year 1040ez form 2010 i caot access anywhere anyone   3. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote toda cantidad de la línea 9a del Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone 3. I need prior year 1040ez form 2010 i caot access anywhere anyone   4. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad de la línea 21 del Formulario 1040 proveniente del Formulario 8814, si presenta dicho formulario para declarar los ingresos de intereses y dividendos de su hijo en la declaración de impuestos suya. I need prior year 1040ez form 2010 i caot access anywhere anyone (Si su hijo recibió un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska), use la Hoja de Trabajo 2, más adelante, para calcular la cantidad que tiene que anotar en esta línea). I need prior year 1040ez form 2010 i caot access anywhere anyone 4. I need prior year 1040ez form 2010 i caot access anywhere anyone   Ingresos Netos de Ganancias de Capital         5. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad de la línea 13 del Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone Si la cantidad que aparece en esa línea es una pérdida, anote -0-. I need prior year 1040ez form 2010 i caot access anywhere anyone 5. I need prior year 1040ez form 2010 i caot access anywhere anyone       6. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote toda ganancia que aparezca en la línea 7 del Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. I need prior year 1040ez form 2010 i caot access anywhere anyone Si la cantidad de esa línea es una pérdida, anote -0-. I need prior year 1040ez form 2010 i caot access anywhere anyone (Pero si usted llenó las líneas 8 y 9 del Formulario 4797, anote la cantidad de la línea 9 en su lugar). I need prior year 1040ez form 2010 i caot access anywhere anyone 6. I need prior year 1040ez form 2010 i caot access anywhere anyone       7. I need prior year 1040ez form 2010 i caot access anywhere anyone Reste la cantidad de la línea 6 de la cantidad de la línea 5 de esta hoja de trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone (Si el resultado es menos de cero, anote -0-). I need prior year 1040ez form 2010 i caot access anywhere anyone 7. I need prior year 1040ez form 2010 i caot access anywhere anyone   Regalías e Ingresos por Alquiler de Bienes Inmuebles/Muebles         8. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote todo ingreso de regalías de la línea 23b del Anexo E más todo ingreso que haya recibido del alquiler de bienes inmuebles/muebles que aparezca en la línea 21 del Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone 8. I need prior year 1040ez form 2010 i caot access anywhere anyone       9. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad de todo gasto que aparezca en la línea 20 del Anexo E, relacionado con el ingreso de regalías, más todo gasto del alquiler de bienes inmuebles/muebles deducido en la línea 36 del Formulario 1040 9. I need prior year 1040ez form 2010 i caot access anywhere anyone       10. I need prior year 1040ez form 2010 i caot access anywhere anyone Reste la cantidad de la línea 9 de esta hoja de trabajo de la cantidad de la línea 8. I need prior year 1040ez form 2010 i caot access anywhere anyone (Si el resultado es menos de cero, anote -0-). I need prior year 1040ez form 2010 i caot access anywhere anyone 10. I need prior year 1040ez form 2010 i caot access anywhere anyone   Actividades Pasivas         11. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote el total de todos los ingresos netos provenientes de empresas de actividades pasivas (tales como los ingresos incluidos en la línea 26, 29a (col. I need prior year 1040ez form 2010 i caot access anywhere anyone (g)), 34a (col. I need prior year 1040ez form 2010 i caot access anywhere anyone (d)), o 40 del Anexo E). I need prior year 1040ez form 2010 i caot access anywhere anyone  Vea más adelante las instrucciones para las líneas 11  y 12. I need prior year 1040ez form 2010 i caot access anywhere anyone 11. I need prior year 1040ez form 2010 i caot access anywhere anyone       12. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote el total de toda pérdida de actividades pasivas (como pérdidas incluidas en la línea 26, 29b (col. I need prior year 1040ez form 2010 i caot access anywhere anyone (f)), 34b (col. I need prior year 1040ez form 2010 i caot access anywhere anyone (c)) o 40 del Anexo E). I need prior year 1040ez form 2010 i caot access anywhere anyone Vea más adelante las instrucciones para las líneas 11 y 12. I need prior year 1040ez form 2010 i caot access anywhere anyone 12. I need prior year 1040ez form 2010 i caot access anywhere anyone       13. I need prior year 1040ez form 2010 i caot access anywhere anyone Sume las cantidades de las líneas 11 y 12 de esta hoja de trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone (Si el resultado es menos de cero, anote -0-). I need prior year 1040ez form 2010 i caot access anywhere anyone 13. I need prior year 1040ez form 2010 i caot access anywhere anyone   14. I need prior year 1040ez form 2010 i caot access anywhere anyone Sume las cantidades de las líneas 1, 2, 3, 4, 7, 10 y 13. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la suma total. I need prior year 1040ez form 2010 i caot access anywhere anyone Éste es su ingreso de inversiones. I need prior year 1040ez form 2010 i caot access anywhere anyone 14. I need prior year 1040ez form 2010 i caot access anywhere anyone   15. I need prior year 1040ez form 2010 i caot access anywhere anyone ¿Es la cantidad de la línea 14 más de $3,300? ❑ Sí. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted no puede reclamar el crédito. I need prior year 1040ez form 2010 i caot access anywhere anyone  ❑ No. I need prior year 1040ez form 2010 i caot access anywhere anyone Continúe al Paso 3 de las instrucciones del Formulario 1040 para las líneas 64a y 64b para saber si puede reclamar el crédito (a menos que utilice esta publicación para saber si puede reclamar el crédito; en ese caso, pase al Requisito 7, que aparece más adelante). I need prior year 1040ez form 2010 i caot access anywhere anyone       Instrucciones para las líneas 11 y 12. I need prior year 1040ez form 2010 i caot access anywhere anyone Al calcular la cantidad que deberá anotar en las líneas 11 y 12, no tome en cuenta ingreso (o pérdida) alguno de regalías incluido en la línea 26 del Anexo E ni alguna cantidad incluida en su ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Para saber si el ingreso que aparece en la línea 26 o en la línea 40 del Anexo E es producto de una actividad pasiva, vea las instrucciones del Anexo E. I need prior year 1040ez form 2010 i caot access anywhere anyone Si alguna parte del ingreso (o de la pérdida) derivado del alquiler de bienes raíces incluido en la línea 26 del Anexo E no es producto de una actividad pasiva, escriba “NPA” (not passive activity) (ninguna actividad pasiva) y la cantidad de ese ingreso (o pérdida) en la línea de puntos suspensivos de la línea 26. I need prior year 1040ez form 2010 i caot access anywhere anyone Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 Complete esta hoja de trabajo sólo si el Formulario 8814 incluye un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). I need prior year 1040ez form 2010 i caot access anywhere anyone Nota: Complete una Hoja de Trabajo 2 por separado para cada Formulario 8814. I need prior year 1040ez form 2010 i caot access anywhere anyone     1. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad de la línea 2a del Formulario 8814. I need prior year 1040ez form 2010 i caot access anywhere anyone 1. I need prior year 1040ez form 2010 i caot access anywhere anyone   2. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad de la línea 2b del Formulario 8814. I need prior year 1040ez form 2010 i caot access anywhere anyone 2. I need prior year 1040ez form 2010 i caot access anywhere anyone   3. I need prior year 1040ez form 2010 i caot access anywhere anyone Reste la cantidad de la línea 2 de la cantidad de la línea 1. I need prior year 1040ez form 2010 i caot access anywhere anyone 3. I need prior year 1040ez form 2010 i caot access anywhere anyone   4. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad de la línea 1a del Formulario 8814. I need prior year 1040ez form 2010 i caot access anywhere anyone 4. I need prior year 1040ez form 2010 i caot access anywhere anyone   5. I need prior year 1040ez form 2010 i caot access anywhere anyone Sume las cantidades de las líneas 3 y 4. I need prior year 1040ez form 2010 i caot access anywhere anyone 5. I need prior year 1040ez form 2010 i caot access anywhere anyone   6. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad del dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de su hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone 6. I need prior year 1040ez form 2010 i caot access anywhere anyone   7. I need prior year 1040ez form 2010 i caot access anywhere anyone Divida la cantidad de la línea 6 por la cantidad de la línea 5. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote el resultado como número decimal (redondeado por lo menos a tres decimales). I need prior year 1040ez form 2010 i caot access anywhere anyone 7. I need prior year 1040ez form 2010 i caot access anywhere anyone   8. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote la cantidad de la línea 12 del Formulario 8814. I need prior year 1040ez form 2010 i caot access anywhere anyone 8. I need prior year 1040ez form 2010 i caot access anywhere anyone   9. I need prior year 1040ez form 2010 i caot access anywhere anyone Multiplique la cantidad de la línea 7 por la cantidad de la línea 8. I need prior year 1040ez form 2010 i caot access anywhere anyone 9. I need prior year 1040ez form 2010 i caot access anywhere anyone   10. I need prior year 1040ez form 2010 i caot access anywhere anyone Reste la cantidad de la línea 9 de la cantidad de la línea 8. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote el resultado en la línea 4 de la Hoja de Trabajo 1. I need prior year 1040ez form 2010 i caot access anywhere anyone 10. I need prior year 1040ez form 2010 i caot access anywhere anyone     (Si presenta más de un Formulario 8814, anote en la línea 4 de la Hoja de Trabajo 1 la suma total de las cantidades de la línea 10 de todas las Hojas de Trabajo 2). I need prior year 1040ez form 2010 i caot access anywhere anyone     Ejemplo —llenando la hoja de trabajo 2. I need prior year 1040ez form 2010 i caot access anywhere anyone Su hijo de 10 años recibió $400 en intereses tributables, un dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska) de $1,000 y dividendos ordinarios de $1,100, de los cuales $500 son dividendos calificados (que reúnen los requisitos). I need prior year 1040ez form 2010 i caot access anywhere anyone Usted opta por declarar estos ingresos en su declaración de impuestos. I need prior year 1040ez form 2010 i caot access anywhere anyone Anota $400 en la línea 1a del Formulario 8814, $2,100 ($1,000 + $1,100) en la línea 2a y $500 en la línea 2b. I need prior year 1040ez form 2010 i caot access anywhere anyone Después de llenar las líneas 4 a 11 inclusive, anota $400 en la línea 12 del Formulario 8814 y en la línea 21 del Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone En la Hoja de Trabajo 2, anota $2,100 en la línea 1, $500 en la línea 2, $1,600 en la línea 3, $400 en la línea 4, $2,000 en la línea 5, $1,000 en la línea 6, 0. I need prior year 1040ez form 2010 i caot access anywhere anyone 500 en la línea 7, $400 en la línea 8, $200 en la línea 9 y $200 en la línea 10. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted entonces tiene que anotar $200 en la línea 4 de la Hoja de Trabajo 1. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 7 —Tiene que haber recibido ingreso del trabajo Este crédito se llama "el crédito por ingreso del trabajo" porque para tener derecho al mismo, usted tiene que trabajar y recibir ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Si está casado y presenta una declaración conjunta, cumple este requisito si por lo menos uno de los cónyuges trabaja y recibe ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Si usted es empleado, el ingreso del trabajo incluye todo ingreso tributable que reciba de su empleador. I need prior year 1040ez form 2010 i caot access anywhere anyone El Requisito 15 contiene información que le ayudará a calcular la cantidad de sus ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Si trabaja por cuenta propia o es empleado estatutario, calculará sus ingresos del trabajo en la Hoja de Trabajo B del Crédito por Ingreso del Trabajo (EIC) que se encuentra en las instrucciones del Formulario 1040, en inglés. I need prior year 1040ez form 2010 i caot access anywhere anyone Ingreso del Trabajo El ingreso del trabajo incluye las siguientes clases de ingresos: Salarios, sueldos, propinas y otra paga tributable del empleado. I need prior year 1040ez form 2010 i caot access anywhere anyone La paga del empleado es ingreso del trabajo sólo si es tributable (está sujeta a impuestos). I need prior year 1040ez form 2010 i caot access anywhere anyone La paga del empleado no tributable, tales como ciertos beneficios por cuidado de dependientes y beneficios por adopción, no son ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Pero hay una excepción para la paga no tributable por combate, la cual puede optar por incluir en el ingreso del trabajo, tal como se explica más adelante. I need prior year 1040ez form 2010 i caot access anywhere anyone Ingresos netos del trabajo por cuenta propia. I need prior year 1040ez form 2010 i caot access anywhere anyone Ingreso bruto recibido como empleado estatutario. I need prior year 1040ez form 2010 i caot access anywhere anyone Salarios, sueldos y propinas. I need prior year 1040ez form 2010 i caot access anywhere anyone    A usted se le informa de los salarios, sueldos y propinas que recibió por su trabajo en el recuadro 1 del Formulario W-2. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted tiene que declararlos en la línea 1 (del Formulario 1040EZ) o la línea 7 (de los Formularios 1040A y 1040). I need prior year 1040ez form 2010 i caot access anywhere anyone Opción de incluir la paga no tributable por combate. I need prior year 1040ez form 2010 i caot access anywhere anyone   Usted puede optar por incluir su paga no tributable por combate en los ingresos del trabajo para fines del crédito por ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone La cantidad de esta paga debe aparecer en el recuadro 12 del Formulario W-2, con el código Q. I need prior year 1040ez form 2010 i caot access anywhere anyone Al incluir la paga no tributable por combate en el ingreso del trabajo, su crédito por ingreso del trabajo (EIC) puede aumentar o disminuir. I need prior year 1040ez form 2010 i caot access anywhere anyone Para más información, vea Paga no tributable por combate, en el capítulo 4. I need prior year 1040ez form 2010 i caot access anywhere anyone Ingresos netos del trabajo por cuenta propia. I need prior year 1040ez form 2010 i caot access anywhere anyone   Es posible que haya recibido ingresos netos del trabajo por cuenta propia si: Es dueño de un negocio propio o Es ministro o miembro de una orden religiosa. I need prior year 1040ez form 2010 i caot access anywhere anyone Vivienda de un ministro de una orden religiosa. I need prior year 1040ez form 2010 i caot access anywhere anyone   El valor del alquiler de una casa o de una asignación para vivienda provista a un ministro de una orden religiosa como parte de su salario, por lo general, no está sujeto al impuesto sobre los ingresos pero sí se incluye en las ganancias netas del trabajo por cuenta propia. I need prior year 1040ez form 2010 i caot access anywhere anyone Por tal motivo, dicho valor se incluye en los ingresos del trabajo para fines del crédito por ingreso del trabajo (excepto en ciertos casos descritos en los Formulario 4361 ó 4029 Aprobado, más adelante). I need prior year 1040ez form 2010 i caot access anywhere anyone Empleado estatutario. I need prior year 1040ez form 2010 i caot access anywhere anyone   Usted es empleado estatutario si recibió un Formulario W-2 en el cual el recuadro titulado “Statutory employee” (Empleado estatutario) (recuadro 13) está marcado. I need prior year 1040ez form 2010 i caot access anywhere anyone Tiene que declarar sus ingresos y gastos como empleado estatutario en el Anexo C o C-EZ (del Formulario 1040). I need prior year 1040ez form 2010 i caot access anywhere anyone Beneficios sindicales por huelga. I need prior year 1040ez form 2010 i caot access anywhere anyone   Los beneficios por huelga que paga un sindicato a sus miembros son ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Formulario 4361 ó 4029 Aprobado Esta sección es para las personas que tengan uno de los siguientes formularios aprobado: Formulario 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners (Solicitud para la exención del pago del impuesto sobre el trabajo por cuenta propia para los ministros, miembros de órdenes religiosas y practicantes de la Ciencia Cristiana), en inglés, o Formulario 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits (Solicitud para la exención del pago de los impuestos al Seguro Social y al Medicare y la renuncia a beneficios), en inglés. I need prior year 1040ez form 2010 i caot access anywhere anyone Cada formulario aprobado exime ciertos ingresos del pago de los impuestos de Seguro Social. I need prior year 1040ez form 2010 i caot access anywhere anyone Se explica a continuación cada formulario en términos de lo que se considera o no ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Formulario 4361. I need prior year 1040ez form 2010 i caot access anywhere anyone   Sea que usted tenga o no un Formulario 4361 aprobado, las cantidades que recibió por celebrar oficios religiosos como empleado se consideran ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto abarca salarios, sueldos, propinas y otra remuneración tributable recibida como empleado. I need prior year 1040ez form 2010 i caot access anywhere anyone Una asignación no tributable para vivienda o el valor de alquiler no tributable de una vivienda no se considera ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Además, las cantidades que recibió por celebrar sus oficios como ministro, pero no como empleado, no se consideran ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplos de esto son los honorarios por oficiar matrimonios y pronunciar discursos. I need prior year 1040ez form 2010 i caot access anywhere anyone Formulario 4029. I need prior year 1040ez form 2010 i caot access anywhere anyone   Sea que usted tenga o no un Formulario 4029 aprobado, todos los salarios, sueldos, propinas y otra remuneración tributable como empleado se consideran ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, las cantidades que haya recibido por trabajar por cuenta propia no se consideran ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Además, al calcular dicho ingreso, no reste las pérdidas que aparezcan en los Anexos C, C-EZ o F de los salarios anotados en la línea 7 del Formulario 1040. I need prior year 1040ez form 2010 i caot access anywhere anyone Beneficios por Incapacidad Si se jubiló por incapacidad, los beneficios que reciba de su empleador del plan de jubilación por incapacidad se consideran ingresos del trabajo hasta que usted cumpla la edad mínima de jubilación. I need prior year 1040ez form 2010 i caot access anywhere anyone La edad mínima de jubilación, por lo general, es la edad a partir de la cual habría podido recibir una pensión o anualidad si no hubiese estado incapacitado. I need prior year 1040ez form 2010 i caot access anywhere anyone Tiene que declarar los pagos tributables por incapacidad en la línea 7 del Formulario 1040 o del Formulario 1040A hasta alcanzar la edad mínima de jubilación. I need prior year 1040ez form 2010 i caot access anywhere anyone Los pagos por concepto de pensión se vuelven tributables el día siguiente al día en que usted cumpla la edad mínima de jubilación, pero no se consideran ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Anote los pagos tributables de una pensión en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. I need prior year 1040ez form 2010 i caot access anywhere anyone Pagos del seguro por incapacidad. I need prior year 1040ez form 2010 i caot access anywhere anyone   Los pagos que haya recibido de una póliza de seguro por incapacidad, cuyas primas haya pagado, no son ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone No importa si ha cumplido o no la edad mínima de jubilación. I need prior year 1040ez form 2010 i caot access anywhere anyone Si tiene una póliza a través de su empleador, la cantidad podría aparecer en el recuadro 12 del Formulario W-2 con el código de pago “J”. I need prior year 1040ez form 2010 i caot access anywhere anyone Ingresos que no se Consideran Ingresos del Trabajo Algunos tipos de ingresos que no son ingreso del trabajo incluyen intereses y dividendos, pensiones y anualidades, beneficios del Seguro Social y de la jubilación ferroviaria (incluidos los beneficios por incapacidad), pensión alimenticia del cónyuge separado o divorciado y para hijos menores, beneficios de bienestar social, compensación del seguro obrero, beneficios por desempleo (seguro por desempleo), pagos no tributables por el cuidado de hijos de crianza y beneficios pagados a los veteranos, incluidos pagos de rehabilitación hechos por el Departamento de Veteranos. I need prior year 1040ez form 2010 i caot access anywhere anyone No incluya ninguno de estos tipos de ingresos en sus ingresos del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Ingresos recibidos como recluso en una institución penal. I need prior year 1040ez form 2010 i caot access anywhere anyone   Las cantidades recibidas por el trabajo realizado mientras estaba recluido en una institución penal no se consideran ingresos del trabajo al calcular el crédito por ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto abarca las cantidades recibidas a través del programa de libertad para trabajar o mientras esté en una casa de detención temporal (halfway house). I need prior year 1040ez form 2010 i caot access anywhere anyone Pagos de bienestar social a cambio de actividades laborales. I need prior year 1040ez form 2010 i caot access anywhere anyone   Los pagos no tributables de bienestar social a cambio de actividades laborales no son ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Éstos son pagos en efectivo que ciertas personas reciben de una agencia estatal o local que administra programas de ayuda pública financiados bajo el programa federal Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas) (TANF, por sus siglas en inglés) a cambio de ciertas actividades laborales como (1) prácticas laborales (incluidas la remodelación o reparación de viviendas públicas) si no hay suficientes plazas disponibles en el sector privado o (2) actividades del programa de servicios comunitarios. I need prior year 1040ez form 2010 i caot access anywhere anyone Bienes gananciales. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si usted está casado pero reúne los requisitos para presentar la declaración como cabeza de familia de acuerdo con ciertos requisitos especiales correspondientes a contribuyentes casados que viven aparte (vea el Requisito 3) y vive en un estado donde rigen leyes de bienes gananciales, sus ingresos del trabajo para propósitos del crédito por ingreso del trabajo (EIC) no incluyen ninguna cantidad ganada por su cónyuge si se considera que dicha cantidad le pertenece a usted de acuerdo con esas leyes. I need prior year 1040ez form 2010 i caot access anywhere anyone Esa cantidad no se considera ingresos del trabajo para propósitos del crédito EIC, aunque usted tenga que incluirla en sus ingresos brutos en la declaración de impuestos. I need prior year 1040ez form 2010 i caot access anywhere anyone Sus ingresos del trabajo incluyen toda la cantidad que ganó, aun cuando parte de ella se considere que pertenece a su cónyuge de acuerdo con las leyes de bienes gananciales del estado en el que vive usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Pareja o sociedad doméstica en Nevada, Washington y California. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si usted se ha registrado como pareja o sociedad doméstica en los estados de Nevada, Washington o California (o como cónyuges del mismo sexo en California), las mismas reglas aplican. I need prior year 1040ez form 2010 i caot access anywhere anyone Su ingreso del trabajo para propósitos del crédito de ingreso por el trabajo (EIC) no incluye ninguna cantidad ganada por su pareja (socio domestico) o cónyuge del mismo sexo. I need prior year 1040ez form 2010 i caot access anywhere anyone Su ingreso del trabajo incluye la cantidad completa que usted ha ganado. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea la Publicación 555, en inglés, para más detalles. I need prior year 1040ez form 2010 i caot access anywhere anyone Pagos del Programa del Fondo de Conservación (CRP, por sus siglas en inglés). I need prior year 1040ez form 2010 i caot access anywhere anyone   Si estaba recibiendo beneficios del Seguro Social por jubilación o incapacidad durante el período en el que recibió pagos CRP, dichos pagos no se consideran ingresos derivados del trabajo para fines del crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Paga militar no tributable. I need prior year 1040ez form 2010 i caot access anywhere anyone   La paga no tributable para miembros de las Fuerzas Armadas no se considera ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Algunos ejemplos de la paga militar no tributable son la paga por combate, la asignación básica para la vivienda (BAH, por sus siglas en inglés) y la asignación básica para el sustento (BAS, por sus siglas en inglés). I need prior year 1040ez form 2010 i caot access anywhere anyone Vea la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés, para más información. I need prior year 1040ez form 2010 i caot access anywhere anyone    Paga por combate. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted puede optar por incluir su paga no tributable por combate en sus ingresos del trabajo para fines del crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Vea Paga no tributable por combate, en el capítulo 4. I need prior year 1040ez form 2010 i caot access anywhere anyone Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Si ha cumplido todos los requisitos del capítulo 1, utilice este capítulo para determinar si tiene un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Este capítulo trata los Requisitos 8 a 10. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted tiene que cumplir con estos tres requisitos, así como los que aparecen en los capítulos 1 y 4, para tener derecho al crédito por ingreso del trabajo (EIC) con un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Tiene que presentar el Formulario 1040 o el Formulario 1040A para reclamar el crédito por ingreso del trabajo (EIC) con un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone (No puede presentar el Formulario 1040EZ). I need prior year 1040ez form 2010 i caot access anywhere anyone Además, tiene que llenar el Anexo EIC y adjuntarlo a su declaración de impuestos. I need prior year 1040ez form 2010 i caot access anywhere anyone Si cumple todos los requisitos del capítulo 1 y los de este capítulo, lea el capítulo 4 para saber cuál es el siguiente paso. I need prior year 1040ez form 2010 i caot access anywhere anyone Ningún hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si no cumple el Requisito 8, no tiene un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Lea el capítulo 3 para saber si puede obtener el crédito por ingreso del trabajo sin tener un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Su hijo es un hijo calificado si cumple cuatro requisitos. I need prior year 1040ez form 2010 i caot access anywhere anyone Los cuatro requisitos son de: Parentesco, Edad, Residencia y Declaración conjunta. I need prior year 1040ez form 2010 i caot access anywhere anyone Los cuatro requisitos se resumen en la Figura 1. I need prior year 1040ez form 2010 i caot access anywhere anyone Los párrafos siguientes contienen más información sobre cada requisito. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito de Parentesco Para ser su hijo calificado, el hijo tiene que ser su: Hijo, hija, hijastro, hijastra, hijo o hija de crianza o un descendiente de cualesquiera de ellos (por ejemplo, su nieto o nieta) o Hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualesquiera de ellos (por ejemplo, su sobrino o sobrina). I need prior year 1040ez form 2010 i caot access anywhere anyone Las siguientes definiciones clarifican el requisito de parentesco. I need prior year 1040ez form 2010 i caot access anywhere anyone Hijo adoptivo. I need prior year 1040ez form 2010 i caot access anywhere anyone   Un hijo adoptivo siempre se trata como hijo propio. I need prior year 1040ez form 2010 i caot access anywhere anyone El término “hijo adoptivo” incluye a un hijo que ha sido puesto legalmente bajo su tutela para ser legalmente adoptado. I need prior year 1040ez form 2010 i caot access anywhere anyone Hijo de crianza. I need prior year 1040ez form 2010 i caot access anywhere anyone   Para propósitos del crédito por ingreso del trabajo (EIC), una persona es su hijo de crianza si el hijo ha sido puesto bajo su custodia por una agencia de adopciones autorizada o por sentencia, decreto u otra orden de un tribunal con jurisdicción competente. I need prior year 1040ez form 2010 i caot access anywhere anyone (Una agencia de adopciones autorizada incluye una agencia gubernamental estatal o local. I need prior year 1040ez form 2010 i caot access anywhere anyone También incluye una organización exenta de impuestos con licencia del estado. I need prior year 1040ez form 2010 i caot access anywhere anyone Incluye, además, un gobierno tribal estadounidense o una organización autorizada por un gobierno tribal estadounidense para colocar niños indios). I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo. I need prior year 1040ez form 2010 i caot access anywhere anyone Diana, que tiene 12 años, fue puesta bajo su cuidado hace 2 años por una agencia autorizada para colocar niños en hogares de crianza. I need prior year 1040ez form 2010 i caot access anywhere anyone Diana es su hija de crianza. I need prior year 1040ez form 2010 i caot access anywhere anyone Figura 1. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisitos para ser Hijo Calificado Please click here for the text description of the image. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisitos si Tiene un Hijo Calificado Requisito de Edad Su hijo tiene que: Tener menos de 19 años de edad al finalizar el año 2013 y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta), Tener menos de 24 años de edad al finalizar el año 2013, ser estudiante, y ser más joven que usted (o su cónyuge, si presentan una declaración conjunta) o Estar total y permanentemente incapacitado durante algún momento en el año 2013, independientemente de su edad. I need prior year 1040ez form 2010 i caot access anywhere anyone Los siguientes ejemplos y definiciones aclaran el requisito de edad. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 1: Hijo que no es menor de 19 años de edad. I need prior year 1040ez form 2010 i caot access anywhere anyone Su hijo cumplió 19 años de edad el 10 de diciembre. I need prior year 1040ez form 2010 i caot access anywhere anyone A menos que él estuviera total y permanentemente incapacitado o fuera estudiante, no es hijo calificado porque al finalizar el año no tenía menos de 19 años de edad. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 2: Hijo que no es más joven que usted o que su cónyuge. I need prior year 1040ez form 2010 i caot access anywhere anyone Su hermano, que tiene 23 años de edad, un estudiante a tiempo completo y soltero, vive con usted y el cónyuge de usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Su hermano no está incapacitado. I need prior year 1040ez form 2010 i caot access anywhere anyone Tanto usted como su cónyuge tienen 21 años de edad y presentan una declaración de impuestos conjunta. I need prior year 1040ez form 2010 i caot access anywhere anyone Su hermano no es su hijo calificado porque no es más joven que usted o que el cónyuge de usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 3: Hijo que es más joven que el cónyuge de usted, pero no menor que usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 2, excepto que el cónyuge de usted tiene 25 años de edad. I need prior year 1040ez form 2010 i caot access anywhere anyone Debido a que su hermano es más joven que el cónyuge de usted, él es su hijo calificado, aunque no es menor que usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Definición de estudiante. I need prior year 1040ez form 2010 i caot access anywhere anyone   Para considerarse estudiante, durante una parte de cada uno de cualesquiera 5 meses naturales del año natural, su hijo tiene que ser: Un estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un programa de estudios y un estudiantado regular en la escuela o Un estudiante que toma un curso, a tiempo completo, de adiestramiento agrícola ofrecido por una escuela descrita en el apartado 1 anterior o por un gobierno estatal, de condado o local. I need prior year 1040ez form 2010 i caot access anywhere anyone   Los 5 meses naturales no tienen que ser consecutivos. I need prior year 1040ez form 2010 i caot access anywhere anyone   Un estudiante a tiempo completo es un estudiante matriculado en un número de horas o en cursos que la escuela considera asistencia a tiempo completo. I need prior year 1040ez form 2010 i caot access anywhere anyone Definición de escuela. I need prior year 1040ez form 2010 i caot access anywhere anyone   Una escuela puede ser primaria, secundaria, un colegio o una universidad, o puede ser técnica, laboral o mecánica. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, los cursos de capacitación en el empleo, escuelas por correspondencia y las escuelas que ofrecen cursos sólo por Internet no se consideran escuelas para propósito del crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Estudiantes de escuela secundaria vocacional. I need prior year 1040ez form 2010 i caot access anywhere anyone   Los estudiantes que trabajen en empleos de adiestramiento cooperativo en industrias privadas como parte del programa normal de una escuela para capacitación práctica y en el aula se consideran estudiantes a tiempo completo. I need prior year 1040ez form 2010 i caot access anywhere anyone Total y permanentemente incapacitado. I need prior year 1040ez form 2010 i caot access anywhere anyone   Su hijo está total y permanentemente incapacitado si le corresponden las dos condiciones siguientes: Él o ella no puede dedicarse a ninguna actividad lucrativa considerable a causa de una condición física o mental. I need prior year 1040ez form 2010 i caot access anywhere anyone Un médico determina que la condición ha durado o se espera que dure de manera continua por lo menos un año o que puede causarle la muerte. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito de Residencia Su hijo tiene que haber vivido con usted en los Estados Unidos durante más de la mitad del año 2013. I need prior year 1040ez form 2010 i caot access anywhere anyone Las siguientes definiciones aclaran el requisito de residencia. I need prior year 1040ez form 2010 i caot access anywhere anyone Estados Unidos. I need prior year 1040ez form 2010 i caot access anywhere anyone   Esto abarca los 50 estados y el Distrito de Columbia. I need prior year 1040ez form 2010 i caot access anywhere anyone No se incluyen Puerto Rico ni las posesiones de los Estados Unidos tales como Guam. I need prior year 1040ez form 2010 i caot access anywhere anyone Albergues para personas sin hogar. I need prior year 1040ez form 2010 i caot access anywhere anyone   Su hogar puede estar en cualquier lugar donde usted viva habitualmente. I need prior year 1040ez form 2010 i caot access anywhere anyone No necesita vivir en un hogar tradicional. I need prior year 1040ez form 2010 i caot access anywhere anyone Por ejemplo, si su hijo vivió con usted durante más de la mitad del año en uno o más albergues para personas sin hogar, su hijo cumple el requisito de residencia. I need prior year 1040ez form 2010 i caot access anywhere anyone Personal militar destacado fuera de los Estados Unidos. I need prior year 1040ez form 2010 i caot access anywhere anyone   Para propósitos del crédito por ingreso del trabajo (EIC), al personal militar destacado fuera de los Estados Unidos en servicio activo prolongado se le considera como si hubiera vivido en los Estados Unidos durante ese período de servicio. I need prior year 1040ez form 2010 i caot access anywhere anyone Servicio activo prolongado. I need prior year 1040ez form 2010 i caot access anywhere anyone   Servicio activo prolongado significa que usted ha sido llamado u ordenado a prestar servicio militar por un período indefinido de tiempo o por un período de más de 90 días. I need prior year 1040ez form 2010 i caot access anywhere anyone Una vez que comience a cumplir su servicio activo prolongado, se considera que ha estado activo aunque no preste servicio por un período de más de 90 días. I need prior year 1040ez form 2010 i caot access anywhere anyone Nacimiento o fallecimiento de un hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone   Un hijo que nació o falleció en 2013 es tratado como si hubiera vivido con usted durante más de la mitad del año 2013 si su hogar fue también el del hijo durante más de la mitad del tiempo que estuvo vivo ese año. I need prior year 1040ez form 2010 i caot access anywhere anyone Ausencias temporales. I need prior year 1040ez form 2010 i caot access anywhere anyone   El tiempo que usted o su hijo se encuentre temporalmente ausente del hogar, debido a una circunstancia especial (fuera de lo común), se cuenta como tiempo que vivió con usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Algunos ejemplos de circunstancias especiales incluyen: enfermedad, asistencia a una escuela, negocios, vacaciones, servicio militar y detención en una institución penal para jóvenes. I need prior year 1040ez form 2010 i caot access anywhere anyone Hijo secuestrado. I need prior year 1040ez form 2010 i caot access anywhere anyone   A un hijo secuestrado se le trata como si hubiera vivido con usted durante más de la mitad del año si vivió con usted durante más de la mitad de la parte del año antes de la fecha en que ocurrió el secuestro. I need prior year 1040ez form 2010 i caot access anywhere anyone Las autoridades legales correspondientes tienen que suponer que el hijo ha sido secuestrado por alguien que no sea miembro de su familia o de la del hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Este trato corresponde a todos los años transcurridos hasta que devuelvan al hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, el último año en que esto se puede aplicar es en el que primero ocurra una de las siguientes circunstancias: El año en que se determine que el hijo está muerto o El año en que el hijo hubiera cumplido 18 años de edad. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si su hijo calificado fue secuestrado y cumple estos requisitos, escriba “KC”, en vez de un número, en la línea 6 del Anexo EIC. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito de Declaración Conjunta Para cumplir con este requisito, el hijo no puede presentar una declaración conjunta para el año. I need prior year 1040ez form 2010 i caot access anywhere anyone Excepción. I need prior year 1040ez form 2010 i caot access anywhere anyone   Una excepción al requisito de declaración conjunta es aplicable si su hijo y el cónyuge de éste presentan una declaración conjunta sólo para reclamar un reembolso de impuestos retenidos o pagos de impuesto estimado. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 1: Hija que presenta una declaración conjunta. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted le proveyó manutención a su hija de 18 años de edad y ella vivió con usted durante todo el año mientras el cónyuge de ella estaba en las Fuerzas Armadas. I need prior year 1040ez form 2010 i caot access anywhere anyone Él ganó $25,000 en ingreso ese año. I need prior year 1040ez form 2010 i caot access anywhere anyone La pareja presenta una declaración conjunta. I need prior year 1040ez form 2010 i caot access anywhere anyone Debido a que su hija y su cónyuge presentan una declaración conjunta, ella no es su hija calificada. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 2: Hijo que presenta una declaración conjunta para reclamar un reembolso de los impuestos retenidos. I need prior year 1040ez form 2010 i caot access anywhere anyone Su hijo de 18 años de edad y su cónyuge de 17 años de edad recibieron $800 de ingresos de trabajos a tiempo parcial y no tuvieron otro tipo de ingresos. I need prior year 1040ez form 2010 i caot access anywhere anyone No tienen hijos. I need prior year 1040ez form 2010 i caot access anywhere anyone Ninguno tiene que presentar una declaración de impuestos. I need prior year 1040ez form 2010 i caot access anywhere anyone Debido a que les retuvieron impuestos de su paga, ellos presentan una declaración conjunta sólo para reclamar el reembolso de los impuestos retenidos. I need prior year 1040ez form 2010 i caot access anywhere anyone La excepción del requisito de la declaración conjunta les corresponde; de esta manera su hijo podría ser su hijo calificado si todos los demás requisitos se cumplen. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 3: Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para Estadounidenses (American Opportunity Tax Credit). I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son similares al Ejemplo 2, excepto que no le retuvieron impuestos de la paga de su hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Ni a su hijo ni a su cónyuge se les requiere presentar una declaración de impuestos pero presentan una declaración conjunta para reclamar los $124 del American Opportunity Tax Credit (Crédito tributario de oportunidad para Estadounidenses), en inglés, y obtener el reembolso de esa cantidad. I need prior year 1040ez form 2010 i caot access anywhere anyone Ya que la razón por la que presentan la declaración es para reclamar el crédito tributario de oportunidad para Estadounidenses, no la están presentando solamente para reclamar un reembolso de impuestos retenidos o pagos de impuestos estimados. I need prior year 1040ez form 2010 i caot access anywhere anyone La excepción al requisito de declaración conjunta no aplica; por lo tanto, su hijo no es su hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Hijo casado. I need prior year 1040ez form 2010 i caot access anywhere anyone   Aun si su hijo no presenta una declaración conjunta, si su hijo estaba casado al final del año, él o ella no puede ser su hijo calificado a menos que: Usted puede reclamar una exención por su hijo o La razón por la cual usted no reclama una exención por su hijo es que usted le permite al otro padre que reclame la exención basándose en el Requisito especial para padres divorciados o separados (o que viven aparte) como se explica más adelante. I need prior year 1040ez form 2010 i caot access anywhere anyone    Número de Seguro Social Su hijo calificado tiene que tener un número de Seguro Social (SSN, por sus siglas en inglés) válido, a menos que haya nacido y fallecido en 2013 y usted adjunta a su declaración una copia del acta de nacimiento, certificado de defunción o expedientes del hospital que muestren que el hijo nació vivo. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted no puede reclamar el crédito por ingreso del trabajo (EIC) basado en un hijo calificado si: El número de Seguro Social (SSN) de su hijo calificado no aparece en la declaración de impuestos o es incorrecto, La tarjeta de Seguro Social de su hijo calificado indica que no es válida para empleo (“Not valid for employment”) y fue expedida para obtener beneficios procedentes de fondos del gobierno federal o En lugar de un número de Seguro Social (SSN), su hijo calificado tiene: Un número de identificación del contribuyente individual (ITIN, por sus siglas en inglés), el cual se le expide a una persona que no es ciudadana de los Estados Unidos y que no puede obtener un número de Seguro Social (SSN) o Un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés), expedido a los padres adoptivos que no pueden obtener un número de Seguro Social (SSN) para el niño que van a adoptar hasta que la adopción se finalice. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si tiene más de un hijo calificado y solamente uno de ellos tiene un número de Seguro Social (SSN) válido, sólo puede usar ese hijo para reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Para obtener más información sobre el número de Seguro Social, vea el Requisito 2. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito 9 —Sólo una persona puede utilizar a su hijo calificado para reclamar el EIC Algunas veces un hijo cumple los requisitos para ser el hijo calificado de más de una persona. I need prior year 1040ez form 2010 i caot access anywhere anyone No obstante, sólo una de dichas personas puede tratar a ese hijo como hijo calificado y reclamar todos los siguientes beneficios tributarios (siempre que la persona cumpla los requisitos para cada beneficio): La exención por el hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone El crédito tributario por hijos. I need prior year 1040ez form 2010 i caot access anywhere anyone El estado civil de cabeza de familia para efectos de la declaración. I need prior year 1040ez form 2010 i caot access anywhere anyone El crédito por gastos del cuidado de menores y dependientes. I need prior year 1040ez form 2010 i caot access anywhere anyone La exclusión por beneficios del cuidado de dependientes. I need prior year 1040ez form 2010 i caot access anywhere anyone El crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone La otra persona no puede obtener ninguno de estos beneficios basado en este hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone En otras palabras, usted y la otra persona no pueden acordar dividir estos beneficios entre ustedes. I need prior year 1040ez form 2010 i caot access anywhere anyone La otra persona no puede reclamar ninguno de estos seis beneficios tributarios a menos que él o ella tenga otro hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Las reglas del desempate (que se explican a continuación) muestran quién, si alguien, puede reclamar el crédito por ingreso del trabajo cuando más de una persona tiene el mismo hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, las reglas del desempate no corresponden si la otra persona es su cónyuge y ustedes presentan una declaración conjunta. I need prior year 1040ez form 2010 i caot access anywhere anyone Reglas del desempate. I need prior year 1040ez form 2010 i caot access anywhere anyone   Para determinar quién puede reclamar a un hijo como hijo calificado y reclamar los seis beneficios tributarios mencionados anteriormente, las reglas del desempate a continuación son aplicables: Si sólo una de las personas es el padre o la madre del hijo, entonces el hijo será tratado como el hijo calificado de dicha persona. I need prior year 1040ez form 2010 i caot access anywhere anyone Si los padres presentan una declaración conjunta y reclaman al hijo como hijo calificado, el hijo será tratado como el hijo calificado de los padres. I need prior year 1040ez form 2010 i caot access anywhere anyone Si los padres no presentan una declaración conjunta juntos pero ambos padres reclaman al hijo como hijo calificado, el IRS (por sus siglas en inglés) tratará al hijo como hijo calificado del padre con quien el hijo vivió más tiempo durante el año. I need prior year 1040ez form 2010 i caot access anywhere anyone Si el hijo vivió con cada padre por la misma cantidad de tiempo, el IRS va a tratar al hijo como hijo calificado del padre con el ingreso bruto ajustado (AGI, por sus siglas en inglés) mayor para el año. I need prior year 1040ez form 2010 i caot access anywhere anyone Si ninguno de los padres puede reclamar al hijo como hijo calificado, el hijo será tratado como el hijo calificado de la persona con el AGI mayor para ese año. I need prior year 1040ez form 2010 i caot access anywhere anyone Si uno de los padres puede reclamar al hijo como hijo calificado pero ninguno lo reclama, el hijo será tratado como el hijo calificado de la persona que tenga el AGI mayor para el año, pero sólo si el AGI de esa persona es mayor que el AGI de cualquiera de los padres que pueda reclamar al hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Si los padres del hijo presentan una declaración conjunta, entre ellos, pueden aplicar este requisito tratando su AGI total como si se hubiese dividido por partes iguales entre ellos. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea el Ejemplo 8. I need prior year 1040ez form 2010 i caot access anywhere anyone   Sujeto a los requisitos del desempate, usted y la otra persona podrían escoger quién de ustedes va a reclamar al hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea los Ejemplos 1 a 13. I need prior year 1040ez form 2010 i caot access anywhere anyone   Si no puede reclamar el crédito por ingreso del trabajo (EIC), ya que su hijo calificado es tratado bajo las reglas del desempate como el hijo calificado de otra persona para el año 2013, usted podría reclamar el crédito por ingreso del trabajo (EIC) basándose en un hijo calificado diferente, pero usted no puede reclamar el crédito por ingreso del trabajo (EIC) usando los requisitos para personas que no tienen hijos calificados que se explican en el capítulo 3. I need prior year 1040ez form 2010 i caot access anywhere anyone Si la otra persona no puede reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone   Si usted y otra persona tienen el mismo hijo calificado, pero la otra persona no puede reclamar el crédito por ingreso del trabajo porque él o ella no reúne los requisitos o su ingreso del trabajo o el AGI es demasiado alto, usted quizás pueda tratar al hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea los Ejemplos 6 y 7. I need prior year 1040ez form 2010 i caot access anywhere anyone Pero usted no puede tratar al hijo como hijo calificado para reclamar el crédito por ingreso del trabajo si la otra persona se basa en el hijo para reclamar cualesquiera de los seis beneficios tributarios enumerados anteriormente en este capítulo. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplos. I need prior year 1040ez form 2010 i caot access anywhere anyone   Los siguientes ejemplos pueden ayudarle a determinar si puede reclamar el crédito por ingreso del trabajo cuando usted y otra persona tienen el mismo hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 1: hijo que vivió con su madre y su abuela. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted y su hijo de 2 años de edad, Jaime, vivieron con su madre todo el año. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted tiene 25 años de edad, no es casada y su AGI es $9,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Su único ingreso fue $9,000 de un trabajo a tiempo parcial. I need prior year 1040ez form 2010 i caot access anywhere anyone El único ingreso laboral de su madre fue $20,000 y su AGI es $20,000. I need prior year 1040ez form 2010 i caot access anywhere anyone El padre de Jaime no vivió ni con usted ni con Jaime. I need prior year 1040ez form 2010 i caot access anywhere anyone El requisito especial para padres divorciados o separados o que viven aparte, el cual se explica más adelante, no corresponde. I need prior year 1040ez form 2010 i caot access anywhere anyone Jaime es hijo calificado tanto de usted como de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta para usted y su madre. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, sólo uno de ustedes puede considerarlo hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y los otros beneficios tributarios que aparecen anteriormente en este capítulo a los que tenga derecho dicha persona). I need prior year 1040ez form 2010 i caot access anywhere anyone Él no es el hijo calificado de ninguna otra persona, incluido su padre. I need prior year 1040ez form 2010 i caot access anywhere anyone Si usted no reclama a Jaime como hijo calificado para propósitos del crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo, su madre lo puede considerar hijo calificado para reclamar el crédito por ingreso del trabajo (EIC) (y cualesquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a los cuales ella tenga derecho). I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 2: el AGI de la madre es mayor que el de la abuela. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 1, excepto que usted tiene un AGI de $25,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Ya que el AGI de su madre no es mayor que el de usted, ella no puede reclamar a Jaime como su hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Sólo usted puede reclamarlo. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 3: dos personas reclaman al mismo hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 1, pero usted y su madre reclaman a Jaime como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone En este caso, usted como madre del hijo va a ser la única persona a la que se le permite reclamar a Jaime para reclamar el crédito por ingreso del trabajo y los otros beneficios tributarios a los que tenga derecho que están enumerados anteriormente en este capítulo. I need prior year 1040ez form 2010 i caot access anywhere anyone El IRS le denegará a su madre el derecho de reclamar el crédito por ingreso del trabajo y cualquiera de los otros beneficios tributarios indicados anteriormente en este capítulo a menos que tenga otro hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 4: hijos calificados divididos entre dos personas. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 1, pero usted también tiene otros dos hijos menores que son hijos calificados tanto de usted como de su madre. I need prior year 1040ez form 2010 i caot access anywhere anyone Sólo una de ustedes puede reclamar a cada hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone No obstante, si el AGI de su madre es mayor que el de usted, puede permitirle a su madre que reclame a uno o más de los hijos. I need prior year 1040ez form 2010 i caot access anywhere anyone Por ejemplo, usted puede reclamar a un hijo y su madre puede reclamar a los otros dos. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 5: contribuyente que es un hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 1, pero usted tiene sólo 18 años de edad. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto significa que usted es el hijo calificado de su madre. I need prior year 1040ez form 2010 i caot access anywhere anyone Debido al Requisito 10, que se explica a continuación, usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni reclamar a su hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Sólo su madre podría basarse en Jaime como hijo calificado para reclamar el crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Si su madre cumple todos los demás requisitos para reclamar el crédito por ingreso del trabajo (EIC) y usted no reclama a Jaime como hijo calificado para ninguno de los beneficios tributarios enumerados anteriormente, su madre puede declararlos a usted y a Jaime como hijos calificados para propósitos del crédito por ingreso del trabajo (EIC). I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 6: abuela con demasiado ingreso de trabajo para reclamar el EIC. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 1, excepto que su madre tuvo ingresos de $50,000 de su trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Debido a que los ingresos del trabajo de su madre son demasiado altos para que ella reclame el crédito por ingreso del trabajo (EIC), sólo usted puede reclamar el crédito basándose en su hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 7: madre con demasiado ingreso de trabajo para reclamar el EIC . I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 1, excepto que usted tuvo ingresos de $50,000 de su trabajo y su AGI es $50,500. I need prior year 1040ez form 2010 i caot access anywhere anyone No puede reclamar el crédito por ingreso del trabajo (EIC) porque su ingreso del trabajo es demasiado alto. I need prior year 1040ez form 2010 i caot access anywhere anyone Su madre tampoco puede reclamar el crédito por ingreso del trabajo (EIC) ya que su AGI no es mayor que el de usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 8: hijo que vivió con ambos padres y una abuela. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 1, excepto que usted y el padre de Jaime están casados entre ustedes, viven con Jaime y su madre y tienen un AGI de $30,000 en la declaración conjunta. I need prior year 1040ez form 2010 i caot access anywhere anyone Si usted y su cónyuge no reclaman a Jaime como hijo calificado para el crédito por ingreso del trabajo (EIC) o cualquier otro beneficio tributario que se enumere anteriormente en este capítulo, su madre puede reclamarlo. I need prior year 1040ez form 2010 i caot access anywhere anyone Aunque cuando el AGI en la declaración conjunta de usted, $30,000, es más que el AGI de $20,000 de su madre, en esta situación la mitad del AGI puede asignársele a usted y la otra mitad a su cónyuge. I need prior year 1040ez form 2010 i caot access anywhere anyone Es decir, el AGI de cada padre se considerará $15,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 9: padres separados. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted, su cónyuge y su hijo de 10 años de edad, José, vivieron juntos hasta el 1 de agosto del año 2013, cuando su cónyuge se mudó del hogar. I need prior year 1040ez form 2010 i caot access anywhere anyone En agosto y septiembre, José vivió con usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Por el resto del año, José vivió con su cónyuge, quien es el padre de José. I need prior year 1040ez form 2010 i caot access anywhere anyone José es el hijo calificado tanto de usted como de su cónyuge porque vivió con cada uno de ustedes por más de la mitad del año y porque cumplió los requisitos de parentesco, edad y declaración conjunta para ambos. I need prior year 1040ez form 2010 i caot access anywhere anyone Al final del año, usted y su cónyuge aún no estaban divorciados, ni legalmente separados o separados bajo un acuerdo de separación por escrito, por lo tanto, el Requisito especial para padres divorciados o separados (o que viven aparte) no corresponde. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted y su cónyuge presentarán declaraciones por separado. I need prior year 1040ez form 2010 i caot access anywhere anyone Su cónyuge accede a que usted reclame a José como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto significa que, si su cónyuge no reclama a José como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para cualesquiera de los beneficios tributarios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, su estado civil para efectos de la declaración es casado que presenta la declaración por separado, así que usted no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea el Requisito 3. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 10: padres separados reclaman al mismo hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 9, excepto que tanto usted como su cónyuge reclaman a José como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone En este caso, sólo su cónyuge puede reclamar a José como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto se debe a que, durante el año 2013, su hijo vivió con él por más tiempo que con usted. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted no puede reclamar el crédito por ingreso del trabajo (EIC) (con o sin un hijo calificado). I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, el estado civil para efectos de la declaración de su cónyuge es casado que presenta la declaración por separado, por lo tanto, su cónyuge no puede reclamar el crédito por ingreso del trabajo (EIC) ni el crédito por gastos del cuidado de menores y dependientes. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea el Requisito 3. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 11: padres no casados. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted, su hijo de 5 años de edad y el padre de su hijo vivieron juntos todo el año. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted y el padre de su hijo no están casados. I need prior year 1040ez form 2010 i caot access anywhere anyone Su hijo es el hijo calificado tanto de usted como del padre de su hijo porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para el padre. I need prior year 1040ez form 2010 i caot access anywhere anyone Su ingreso del trabajo y AGI son $12,000 y los del padre de su hijo son $14,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Ninguno de ustedes tuvo otros ingresos. I need prior year 1040ez form 2010 i caot access anywhere anyone El padre de su hijo accede a que usted reclame al hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto significa que, si el padre de su hijo no reclama a su hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) o para cualesquiera de los otros beneficios tributarios que aparecen anteriormente en este capítulo, usted puede reclamarlo como hijo calificado para el crédito por ingreso del trabajo (EIC) y para cualesquiera de los demás beneficios que aparecen anteriormente en este capítulo a los cuales usted tenga derecho. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 12: padres no casados reclaman al mismo hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Los hechos son los mismos que en el Ejemplo 11, excepto que tanto usted como el padre de su hijo reclaman a su hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone En este caso, sólo al padre de su hijo se le permitirá reclamar al hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto se debe a que su ingreso bruto ajustado, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted no puede reclamar el crédito por ingreso del trabajo (con o sin un hijo calificado). I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 13: hijos que no vivieron con los padres. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted y su sobrina de 7 años de edad, quien es hija de su hermana, vivieron con la madre de usted durante todo el año. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted tiene 25 años de edad y su AGI fue $9,300. I need prior year 1040ez form 2010 i caot access anywhere anyone Su único ingreso fue producto de un trabajo a tiempo parcial. I need prior year 1040ez form 2010 i caot access anywhere anyone El AGI de su madre fue $15,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Este fue su único ingreso y fue producto de su trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Los padres de su sobrina presentan una declaración conjunta, tienen un AGI menor de $9,000 y no vivieron con usted o su hija (la sobrina de usted). I need prior year 1040ez form 2010 i caot access anywhere anyone Su sobrina es la hija calificada de usted y de su madre porque cumple los requisitos de parentesco, edad, residencia y declaración conjunta tanto para usted como para su madre. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, sólo su madre puede reclamar a su sobrina como hija calificada. I need prior year 1040ez form 2010 i caot access anywhere anyone Esto se debe a que el ingreso bruto ajustado de su madre, $15,000, es mayor que el de usted, $9,300. I need prior year 1040ez form 2010 i caot access anywhere anyone Requisito especial para padres divorciados o separados (o que viven aparte). I need prior year 1040ez form 2010 i caot access anywhere anyone   Un hijo se considera hijo calificado del padre o de la madre sin custodia (para propósitos de la reclamación de una exención y del crédito tributario por hijos, pero no del crédito por ingreso del trabajo (EIC)) si todas las siguientes situaciones son ciertas: Los padres: Están divorciados o legalmente separados conforme a un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo de separación por escrito o Vivieron separados en todo momento durante los últimos 6 meses del año 2013 sin que importe si estaban o no casados. I need prior year 1040ez form 2010 i caot access anywhere anyone El hijo recibió de los padres más de la mitad de su manutención para el año. I need prior year 1040ez form 2010 i caot access anywhere anyone El hijo estuvo bajo la custodia de uno de los padres, o ambos, por más de la mitad del año 2013. I need prior year 1040ez form 2010 i caot access anywhere anyone Una de las siguientes aseveraciones es cierta: El padre con custodia firma un Formulario 8332 o un documento considerablemente similar en el que afirma que él o ella no reclamará al hijo como dependiente ese año y el padre que no tiene custodia adjunta este formulario o documento a su declaración de impuestos. I need prior year 1040ez form 2010 i caot access anywhere anyone Si el fallo de divorcio o acuerdo de separación entró en vigencia después de 1984 y antes de 2009, es posible que el padre sin custodia pueda adjuntar ciertas páginas del fallo o del acuerdo en lugar del Formulario 8332. I need prior year 1040ez form 2010 i caot access anywhere anyone Un fallo de divorcio o de manutención por separación judicial o un acuerdo de separación por escrito anterior a 1985 correspondiente al año 2013 establece que el padre que no tiene custodia puede reclamar al hijo como dependiente y el padre sin custodia provee por lo menos $600 para la manutención del hijo durante el año 2013. I need prior year 1040ez form 2010 i caot access anywhere anyone Para información adicional, vea la Publicación 501, en inglés. I need prior year 1040ez form 2010 i caot access anywhere anyone Vea también Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte), a continuación. I need prior year 1040ez form 2010 i caot access anywhere anyone Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). I need prior year 1040ez form 2010 i caot access anywhere anyone   Si se considera al hijo como hijo calificado del padre que no tiene custodia según el requisito especial para hijos de padres divorciados, separados o que viven aparte descrito anteriormente, sólo el padre que no tiene custodia puede reclamar una exención y reclamar el crédito tributario por hijos para el hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, el padre con custodia u otro contribuyente que reúna los requisitos puede reclamar al hijo como hijo calificado para el crédito por ingreso del trabajo (EIC) y los otros beneficios tributarios enumerados anteriormente en este capítulo. I need prior year 1040ez form 2010 i caot access anywhere anyone Si el hijo es el hijo calificado de más de una persona para propósitos de estos beneficios, las reglas del desempate determinarán quien puede tratar al hijo como hijo calificado. I need prior year 1040ez form 2010 i caot access anywhere anyone Ejemplo 1 — Usted y su hijo de 5 años vivieron con la madre de usted durante todo el año. I need prior year 1040ez form 2010 i caot access anywhere anyone Ella pagó todo el mantenimiento de la vivienda. I need prior year 1040ez form 2010 i caot access anywhere anyone Su AGI es $10,000. I need prior year 1040ez form 2010 i caot access anywhere anyone El AGI de su madre es $25,000. I need prior year 1040ez form 2010 i caot access anywhere anyone El padre de su hijo no vivió ni con usted ni con su hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Según el Requisito especial para padres divorciados o separados (o que viven aparte), su hijo se considera el hijo calificado de su padre, el cual puede reclamar una exención y el crédito tributario por hijos basándose en su hijo. I need prior year 1040ez form 2010 i caot access anywhere anyone Sin embargo, el padre de su hijo no puede reclamarlo como hijo calificado para el estado civil de cabeza de familia para efectos de la declaración, ni reclamar el crédito por gastos del cuidado de menores y dependientes, la exclusión por beneficios del cuidado de dependientes ni el crédito por ingreso del trabajo. I need prior year 1040ez form 2010 i caot access anywhere anyone Usted y
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The I Need Prior Year 1040ez Form 2010 I Caot Access Anywhere Anyone

I need prior year 1040ez form 2010 i caot access anywhere anyone 14. I need prior year 1040ez form 2010 i caot access anywhere anyone   Sale of Property Table of Contents Reminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities Reminder Foreign income. I need prior year 1040ez form 2010 i caot access anywhere anyone  If you are a U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone citizen who sells property located outside the United States, you must report all gains and losses from the sale of that property on your tax return unless it is exempt by U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone law. I need prior year 1040ez form 2010 i caot access anywhere anyone This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the payer. I need prior year 1040ez form 2010 i caot access anywhere anyone Introduction This chapter discusses the tax consequences of selling or trading investment property. I need prior year 1040ez form 2010 i caot access anywhere anyone It explains the following. I need prior year 1040ez form 2010 i caot access anywhere anyone What a sale or trade is. I need prior year 1040ez form 2010 i caot access anywhere anyone Figuring gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Nontaxable trades. I need prior year 1040ez form 2010 i caot access anywhere anyone Related party transactions. I need prior year 1040ez form 2010 i caot access anywhere anyone Capital gains or losses. I need prior year 1040ez form 2010 i caot access anywhere anyone Capital assets and noncapital assets. I need prior year 1040ez form 2010 i caot access anywhere anyone Holding period. I need prior year 1040ez form 2010 i caot access anywhere anyone Rollover of gain from publicly traded securities. I need prior year 1040ez form 2010 i caot access anywhere anyone Other property transactions. I need prior year 1040ez form 2010 i caot access anywhere anyone   Certain transfers of property are not discussed here. I need prior year 1040ez form 2010 i caot access anywhere anyone They are discussed in other IRS publications. I need prior year 1040ez form 2010 i caot access anywhere anyone These include the following. I need prior year 1040ez form 2010 i caot access anywhere anyone Sales of a main home, covered in chapter 15. I need prior year 1040ez form 2010 i caot access anywhere anyone Installment sales, covered in Publication 537, Installment Sales. I need prior year 1040ez form 2010 i caot access anywhere anyone Transactions involving business property, covered in Publication 544, Sales and Other Dispositions of Assets. I need prior year 1040ez form 2010 i caot access anywhere anyone Dispositions of an interest in a passive activity, covered in Publication 925, Passive Activity and At-Risk Rules. I need prior year 1040ez form 2010 i caot access anywhere anyone    Publication 550, Investment Income and Expenses (Including Capital Gains and Losses), provides a more detailed discussion about sales and trades of investment property. I need prior year 1040ez form 2010 i caot access anywhere anyone Publication 550 includes information about the rules covering nonbusiness bad debts, straddles, section 1256 contracts, puts and calls, commodity futures, short sales, and wash sales. I need prior year 1040ez form 2010 i caot access anywhere anyone It also discusses investment-related expenses. I need prior year 1040ez form 2010 i caot access anywhere anyone Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 8949 Sales and Other Dispositions of Capital Assets 8824 Like-Kind Exchanges Sales and Trades If you sold property such as stocks, bonds, or certain commodities through a broker during the year, you should receive, for each sale, a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or substitute statement, from the broker. I need prior year 1040ez form 2010 i caot access anywhere anyone Generally, you should receive the statement by February 15 of the next year. I need prior year 1040ez form 2010 i caot access anywhere anyone It will show the gross proceeds from the sale. I need prior year 1040ez form 2010 i caot access anywhere anyone If you sold a covered security in 2013, your 1099-B (or substitute statement) will show your basis. I need prior year 1040ez form 2010 i caot access anywhere anyone Generally, a covered security is a security you acquired after 2010, with certain exceptions. I need prior year 1040ez form 2010 i caot access anywhere anyone See the Instructions for Form 8949. I need prior year 1040ez form 2010 i caot access anywhere anyone The IRS will also get a copy of Form 1099-B from the broker. I need prior year 1040ez form 2010 i caot access anywhere anyone Use Form 1099-B (or substitute statement received from your broker) to complete Form 8949. I need prior year 1040ez form 2010 i caot access anywhere anyone What Is a Sale or Trade? This section explains what is a sale or trade. I need prior year 1040ez form 2010 i caot access anywhere anyone It also explains certain transactions and events that are treated as sales or trades. I need prior year 1040ez form 2010 i caot access anywhere anyone A sale is generally a transfer of property for money or a mortgage, note, or other promise to pay money. I need prior year 1040ez form 2010 i caot access anywhere anyone A trade is a transfer of property for other property or services and may be taxed in the same way as a sale. I need prior year 1040ez form 2010 i caot access anywhere anyone Sale and purchase. I need prior year 1040ez form 2010 i caot access anywhere anyone   Ordinarily, a transaction is not a trade when you voluntarily sell property for cash and immediately buy similar property to replace it. I need prior year 1040ez form 2010 i caot access anywhere anyone The sale and purchase are two separate transactions. I need prior year 1040ez form 2010 i caot access anywhere anyone But see Like-kind exchanges under Nontaxable Trades, later. I need prior year 1040ez form 2010 i caot access anywhere anyone Redemption of stock. I need prior year 1040ez form 2010 i caot access anywhere anyone   A redemption of stock is treated as a sale or trade and is subject to the capital gain or loss provisions unless the redemption is a dividend or other distribution on stock. I need prior year 1040ez form 2010 i caot access anywhere anyone Dividend versus sale or trade. I need prior year 1040ez form 2010 i caot access anywhere anyone   Whether a redemption is treated as a sale, trade, dividend, or other distribution depends on the circumstances in each case. I need prior year 1040ez form 2010 i caot access anywhere anyone Both direct and indirect ownership of stock will be considered. I need prior year 1040ez form 2010 i caot access anywhere anyone The redemption is treated as a sale or trade of stock if: The redemption is not essentially equivalent to a dividend (see chapter 8), There is a substantially disproportionate redemption of stock, There is a complete redemption of all the stock of the corporation owned by the shareholder, or The redemption is a distribution in partial liquidation of a corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone Redemption or retirement of bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone   A redemption or retirement of bonds or notes at their maturity is generally treated as a sale or trade. I need prior year 1040ez form 2010 i caot access anywhere anyone   In addition, a significant modification of a bond is treated as a trade of the original bond for a new bond. I need prior year 1040ez form 2010 i caot access anywhere anyone For details, see Regulations section 1. I need prior year 1040ez form 2010 i caot access anywhere anyone 1001-3. I need prior year 1040ez form 2010 i caot access anywhere anyone Surrender of stock. I need prior year 1040ez form 2010 i caot access anywhere anyone   A surrender of stock by a dominant shareholder who retains ownership of more than half of the corporation's voting shares is treated as a contribution to capital rather than as an immediate loss deductible from taxable income. I need prior year 1040ez form 2010 i caot access anywhere anyone The surrendering shareholder must reallocate his or her basis in the surrendered shares to the shares he or she retains. I need prior year 1040ez form 2010 i caot access anywhere anyone Worthless securities. I need prior year 1040ez form 2010 i caot access anywhere anyone    Stocks, stock rights, and bonds (other than those held for sale by a securities dealer) that became completely worthless during the tax year are treated as though they were sold on the last day of the tax year. I need prior year 1040ez form 2010 i caot access anywhere anyone This affects whether your capital loss is long term or short term. I need prior year 1040ez form 2010 i caot access anywhere anyone See Holding Period , later. I need prior year 1040ez form 2010 i caot access anywhere anyone   Worthless securities also include securities that you abandon after March 12, 2008. I need prior year 1040ez form 2010 i caot access anywhere anyone To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. I need prior year 1040ez form 2010 i caot access anywhere anyone All the facts and circumstances determine whether the transaction is properly characterized as an abandonment or other type of transaction, such as an actual sale or exchange, contribution to capital, dividend, or gift. I need prior year 1040ez form 2010 i caot access anywhere anyone    If you are a cash basis taxpayer and make payments on a negotiable promissory note that you issued for stock that became worthless, you can deduct these payments as losses in the years you actually make the payments. I need prior year 1040ez form 2010 i caot access anywhere anyone Do not deduct them in the year the stock became worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone How to report loss. I need prior year 1040ez form 2010 i caot access anywhere anyone    Report worthless securities in Part I or Part II, whichever applies, of Form 8949. I need prior year 1040ez form 2010 i caot access anywhere anyone In column (a), enter “Worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone ”    Report your worthless securities transactions on Form 8949 with the correct box checked for these transactions. I need prior year 1040ez form 2010 i caot access anywhere anyone See Form 8949 and the Instructions for Form 8949. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. I need prior year 1040ez form 2010 i caot access anywhere anyone See also Schedule D (Form 1040), Form 8949, and their separate instructions. I need prior year 1040ez form 2010 i caot access anywhere anyone Filing a claim for refund. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you do not claim a loss for a worthless security on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the loss. I need prior year 1040ez form 2010 i caot access anywhere anyone You must use Form 1040X, Amended U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Individual Income Tax Return, to amend your return for the year the security became worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. I need prior year 1040ez form 2010 i caot access anywhere anyone How To Figure Gain or Loss You figure gain or loss on a sale or trade of property by comparing the amount you realize with the adjusted basis of the property. I need prior year 1040ez form 2010 i caot access anywhere anyone Gain. I need prior year 1040ez form 2010 i caot access anywhere anyone   If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer, the difference is a gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Loss. I need prior year 1040ez form 2010 i caot access anywhere anyone   If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Adjusted basis. I need prior year 1040ez form 2010 i caot access anywhere anyone   The adjusted basis of property is your original cost or other original basis properly adjusted (increased or decreased) for certain items. I need prior year 1040ez form 2010 i caot access anywhere anyone See chapter 13 for more information about determining the adjusted basis of property. I need prior year 1040ez form 2010 i caot access anywhere anyone Amount realized. I need prior year 1040ez form 2010 i caot access anywhere anyone   The amount you realize from a sale or trade of property is everything you receive for the property minus your expenses of sale (such as redemption fees, sales commissions, sales charges, or exit fees). I need prior year 1040ez form 2010 i caot access anywhere anyone Amount realized includes the money you receive plus the fair market value of any property or services you receive. I need prior year 1040ez form 2010 i caot access anywhere anyone If you received a note or other debt instrument for the property, see How To Figure Gain or Loss in chapter 4 of Publication 550 to figure the amount realized. I need prior year 1040ez form 2010 i caot access anywhere anyone If you finance the buyer's purchase of your property and the debt instrument does not provide for adequate stated interest, the unstated interest that you must report as ordinary income will reduce the amount realized from the sale. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information, see Publication 537. I need prior year 1040ez form 2010 i caot access anywhere anyone Fair market value. I need prior year 1040ez form 2010 i caot access anywhere anyone   Fair market value is the price at which the property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. I need prior year 1040ez form 2010 i caot access anywhere anyone Example. I need prior year 1040ez form 2010 i caot access anywhere anyone You trade A Company stock with an adjusted basis of $7,000 for B Company stock with a fair market value of $10,000, which is your amount realized. I need prior year 1040ez form 2010 i caot access anywhere anyone Your gain is $3,000 ($10,000 − $7,000). I need prior year 1040ez form 2010 i caot access anywhere anyone Debt paid off. I need prior year 1040ez form 2010 i caot access anywhere anyone    A debt against the property, or against you, that is paid off as a part of the transaction, or that is assumed by the buyer, must be included in the amount realized. I need prior year 1040ez form 2010 i caot access anywhere anyone This is true even if neither you nor the buyer is personally liable for the debt. I need prior year 1040ez form 2010 i caot access anywhere anyone For example, if you sell or trade property that is subject to a nonrecourse loan, the amount you realize generally includes the full amount of the note assumed by the buyer even if the amount of the note is more than the fair market value of the property. I need prior year 1040ez form 2010 i caot access anywhere anyone Example. I need prior year 1040ez form 2010 i caot access anywhere anyone You sell stock that you had pledged as security for a bank loan of $8,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Your basis in the stock is $6,000. I need prior year 1040ez form 2010 i caot access anywhere anyone The buyer pays off your bank loan and pays you $20,000 in cash. I need prior year 1040ez form 2010 i caot access anywhere anyone The amount realized is $28,000 ($20,000 + $8,000). I need prior year 1040ez form 2010 i caot access anywhere anyone Your gain is $22,000 ($28,000 − $6,000). I need prior year 1040ez form 2010 i caot access anywhere anyone Payment of cash. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you trade property and cash for other property, the amount you realize is the fair market value of the property you receive. I need prior year 1040ez form 2010 i caot access anywhere anyone Determine your gain or loss by subtracting the cash you pay plus the adjusted basis of the property you trade in from the amount you realize. I need prior year 1040ez form 2010 i caot access anywhere anyone If the result is a positive number, it is a gain. I need prior year 1040ez form 2010 i caot access anywhere anyone If the result is a negative number, it is a loss. I need prior year 1040ez form 2010 i caot access anywhere anyone No gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone   You may have to use a basis for figuring gain that is different from the basis used for figuring loss. I need prior year 1040ez form 2010 i caot access anywhere anyone In this case, you may have neither a gain nor a loss. I need prior year 1040ez form 2010 i caot access anywhere anyone See Basis Other Than Cost in chapter 13. I need prior year 1040ez form 2010 i caot access anywhere anyone Nontaxable Trades This section discusses trades that generally do not result in a taxable gain or deductible loss. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information on nontaxable trades, see chapter 1 of Publication 544. I need prior year 1040ez form 2010 i caot access anywhere anyone Like-kind exchanges. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you trade business or investment property for other business or investment property of a like kind, you do not pay tax on any gain or deduct any loss until you sell or dispose of the property you receive. I need prior year 1040ez form 2010 i caot access anywhere anyone To be nontaxable, a trade must meet all six of the following conditions. I need prior year 1040ez form 2010 i caot access anywhere anyone The property must be business or investment property. I need prior year 1040ez form 2010 i caot access anywhere anyone You must hold both the property you trade and the property you receive for productive use in your trade or business or for investment. I need prior year 1040ez form 2010 i caot access anywhere anyone Neither property may be property used for personal purposes, such as your home or family car. I need prior year 1040ez form 2010 i caot access anywhere anyone The property must not be held primarily for sale. I need prior year 1040ez form 2010 i caot access anywhere anyone The property you trade and the property you receive must not be property you sell to customers, such as merchandise. I need prior year 1040ez form 2010 i caot access anywhere anyone The property must not be stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest, including partnership interests. I need prior year 1040ez form 2010 i caot access anywhere anyone However, see Special rules for mutual ditch, reservoir, or irrigation company stock, in chapter 4 of Publication 550 for an exception. I need prior year 1040ez form 2010 i caot access anywhere anyone Also, you can have a nontaxable trade of corporate stocks under a different rule, as discussed later. I need prior year 1040ez form 2010 i caot access anywhere anyone There must be a trade of like property. I need prior year 1040ez form 2010 i caot access anywhere anyone The trade of real estate for real estate, or personal property for similar personal property, is a trade of like property. I need prior year 1040ez form 2010 i caot access anywhere anyone The trade of an apartment house for a store building, or a panel truck for a pickup truck, is a trade of like property. I need prior year 1040ez form 2010 i caot access anywhere anyone The trade of a piece of machinery for a store building is not a trade of like property. I need prior year 1040ez form 2010 i caot access anywhere anyone Real property located in the United States and real property located outside the United States are not like property. I need prior year 1040ez form 2010 i caot access anywhere anyone Also, personal property used predominantly within the United States and personal property used predominantly outside the United States are not like property. I need prior year 1040ez form 2010 i caot access anywhere anyone The property to be received must be identified in writing within 45 days after the date you transfer the property given up in the trade. I need prior year 1040ez form 2010 i caot access anywhere anyone The property to be received must be received by the earlier of: The 180th day after the date on which you transfer the property given up in the trade, or The due date, including extensions, for your tax return for the year in which the transfer of the property given up occurs. I need prior year 1040ez form 2010 i caot access anywhere anyone    If you trade property with a related party in a like-kind exchange, a special rule may apply. I need prior year 1040ez form 2010 i caot access anywhere anyone See Related Party Transactions , later in this chapter. I need prior year 1040ez form 2010 i caot access anywhere anyone Also, see chapter 1 of Publication 544 for more information on exchanges of business property and special rules for exchanges using qualified intermediaries or involving multiple properties. I need prior year 1040ez form 2010 i caot access anywhere anyone Partly nontaxable exchange. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you receive money or unlike property in addition to like property, and the above six conditions are met, you have a partly nontaxable trade. I need prior year 1040ez form 2010 i caot access anywhere anyone You are taxed on any gain you realize, but only up to the amount of the money and the fair market value of the unlike property you receive. I need prior year 1040ez form 2010 i caot access anywhere anyone You cannot deduct a loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Like property and unlike property transferred. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you give up unlike property in addition to the like property, you must recognize gain or loss on the unlike property you give up. I need prior year 1040ez form 2010 i caot access anywhere anyone The gain or loss is the difference between the adjusted basis of the unlike property and its fair market value. I need prior year 1040ez form 2010 i caot access anywhere anyone Like property and money transferred. I need prior year 1040ez form 2010 i caot access anywhere anyone   If all of the above conditions (1) – (6) are met, you have a nontaxable trade even if you pay money in addition to the like property. I need prior year 1040ez form 2010 i caot access anywhere anyone Basis of property received. I need prior year 1040ez form 2010 i caot access anywhere anyone   To figure the basis of the property received, see Nontaxable Exchanges in chapter 13. I need prior year 1040ez form 2010 i caot access anywhere anyone How to report. I need prior year 1040ez form 2010 i caot access anywhere anyone   You must report the trade of like property on Form 8824. I need prior year 1040ez form 2010 i caot access anywhere anyone If you figure a recognized gain or loss on Form 8824, report it on Schedule D (Form 1040), or on Form 4797, Sales of Business Property, whichever applies. I need prior year 1040ez form 2010 i caot access anywhere anyone See the instructions for Line 22 in the Instructions for Form 8824. I need prior year 1040ez form 2010 i caot access anywhere anyone   For information on using Form 4797, see chapter 4 of Publication 544. I need prior year 1040ez form 2010 i caot access anywhere anyone Corporate stocks. I need prior year 1040ez form 2010 i caot access anywhere anyone   The following trades of corporate stocks generally do not result in a taxable gain or a deductible loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Corporate reorganizations. I need prior year 1040ez form 2010 i caot access anywhere anyone   In some instances, a company will give you common stock for preferred stock, preferred stock for common stock, or stock in one corporation for stock in another corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone If this is a result of a merger, recapitalization, transfer to a controlled corporation, bankruptcy, corporate division, corporate acquisition, or other corporate reorganization, you do not recognize gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Stock for stock of the same corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone   You can exchange common stock for common stock or preferred stock for preferred stock in the same corporation without having a recognized gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone This is true for a trade between two stockholders as well as a trade between a stockholder and the corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone Convertible stocks and bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone   You generally will not have a recognized gain or loss if you convert bonds into stock or preferred stock into common stock of the same corporation according to a conversion privilege in the terms of the bond or the preferred stock certificate. I need prior year 1040ez form 2010 i caot access anywhere anyone Property for stock of a controlled corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you transfer property to a corporation solely in exchange for stock in that corporation, and immediately after the trade you are in control of the corporation, you ordinarily will not recognize a gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone This rule applies both to individuals and to groups who transfer property to a corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone It does not apply if the corporation is an investment company. I need prior year 1040ez form 2010 i caot access anywhere anyone   For this purpose, to be in control of a corporation, you or your group of transferors must own, immediately after the exchange, at least 80% of the total combined voting power of all classes of stock entitled to vote and at least 80% of the outstanding shares of each class of nonvoting stock of the corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone   If this provision applies to you, you may have to attach to your return a complete statement of all facts pertinent to the exchange. I need prior year 1040ez form 2010 i caot access anywhere anyone For details, see Regulations section 1. I need prior year 1040ez form 2010 i caot access anywhere anyone 351-3. I need prior year 1040ez form 2010 i caot access anywhere anyone Additional information. I need prior year 1040ez form 2010 i caot access anywhere anyone   For more information on trades of stock, see Nontaxable Trades in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Insurance policies and annuities. I need prior year 1040ez form 2010 i caot access anywhere anyone   You will not have a recognized gain or loss if the insured or annuitant is the same under both contracts and you trade: A life insurance contract for another life insurance contract or for an endowment or annuity contract or for a qualified long-term care insurance contract, An endowment contract for another endowment contract that provides for regular payments beginning at a date no later than the beginning date under the old contract or for an annuity contract or for a qualified long-term insurance contract, An annuity contract for annuity contract or for a qualified long-term care insurance contract, or A qualified long-term care insurance contract for a qualified long-term care insurance contract. I need prior year 1040ez form 2010 i caot access anywhere anyone   You also may not have to recognize gain or loss on an exchange of a portion of an annuity contract for another annuity contract. I need prior year 1040ez form 2010 i caot access anywhere anyone For transfers completed before October 24, 2011, see Revenue Ruling 2003-76 in Internal Revenue Bulletin 2003-33 and Revenue Procedure 2008-24 in Internal Revenue Bulletin 2008-13. I need prior year 1040ez form 2010 i caot access anywhere anyone Revenue Ruling 2003-76 is available at www. I need prior year 1040ez form 2010 i caot access anywhere anyone irs. I need prior year 1040ez form 2010 i caot access anywhere anyone gov/irb/2003-33_IRB/ar11. I need prior year 1040ez form 2010 i caot access anywhere anyone html. I need prior year 1040ez form 2010 i caot access anywhere anyone Revenue Procedure 2008-24 is available at www. I need prior year 1040ez form 2010 i caot access anywhere anyone irs. I need prior year 1040ez form 2010 i caot access anywhere anyone gov/irb/2008-13_IRB/ar13. I need prior year 1040ez form 2010 i caot access anywhere anyone html. I need prior year 1040ez form 2010 i caot access anywhere anyone For transfers completed on or after October 24, 2011, see Revenue Ruling 2003-76, above, and Revenue Procedure 2011-38, in Internal Revenue Bulletin 2011-30. I need prior year 1040ez form 2010 i caot access anywhere anyone Revenue Procedure 2011-38 is available at www. I need prior year 1040ez form 2010 i caot access anywhere anyone irs. I need prior year 1040ez form 2010 i caot access anywhere anyone gov/irb/2011-30_IRB/ar09. I need prior year 1040ez form 2010 i caot access anywhere anyone html. I need prior year 1040ez form 2010 i caot access anywhere anyone   For tax years beginning after December 31, 2010, amounts received as an annuity for a period of 10 years or more, or for the lives of one or more individuals, under any portion of an annuity, endowment, or life insurance contract, are treated as a separate contract and are considered partial annuities. I need prior year 1040ez form 2010 i caot access anywhere anyone A portion of an annuity, endowment, or life insurance contract may be annuitized, provided that the annuitization period is for 10 years or more or for the lives of one or more individuals. I need prior year 1040ez form 2010 i caot access anywhere anyone The investment in the contract is allocated between the part of the contract from which amounts are received as an annuity and the part of the contract from which amounts are not received as an annuity. I need prior year 1040ez form 2010 i caot access anywhere anyone   Exchanges of contracts not included in this list, such as an annuity contract for an endowment contract, or an annuity or endowment contract for a life insurance contract, are taxable. I need prior year 1040ez form 2010 i caot access anywhere anyone Demutualization of life insurance companies. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you received stock in exchange for your equity interest as a policyholder or an annuitant, you generally will not have a recognized gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone See Demutualization of Life Insurance Companies in Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Treasury notes or bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone   You can trade certain issues of U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Treasury obligations for other issues designated by the Secretary of the Treasury, with no gain or loss recognized on the trade. I need prior year 1040ez form 2010 i caot access anywhere anyone See Savings bonds traded in chapter 1 of Publication 550 for more information. I need prior year 1040ez form 2010 i caot access anywhere anyone Transfers Between Spouses Generally, no gain or loss is recognized on a transfer of property from an individual to (or in trust for the benefit of) a spouse, or if incident to a divorce, a former spouse. I need prior year 1040ez form 2010 i caot access anywhere anyone This nonrecognition rule does not apply in the following situations. I need prior year 1040ez form 2010 i caot access anywhere anyone The recipient spouse or former spouse is a nonresident alien. I need prior year 1040ez form 2010 i caot access anywhere anyone Property is transferred in trust and liability exceeds basis. I need prior year 1040ez form 2010 i caot access anywhere anyone Gain must be recognized to the extent the amount of the liabilities assumed by the trust, plus any liabilities on the property, exceed the adjusted basis of the property. I need prior year 1040ez form 2010 i caot access anywhere anyone For other situations, see Transfers Between Spouses in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Any transfer of property to a spouse or former spouse on which gain or loss is not recognized is treated by the recipient as a gift and is not considered a sale or exchange. I need prior year 1040ez form 2010 i caot access anywhere anyone The recipient's basis in the property will be the same as the adjusted basis of the giver immediately before the transfer. I need prior year 1040ez form 2010 i caot access anywhere anyone This carryover basis rule applies whether the adjusted basis of the transferred property is less than, equal to, or greater than either its fair market value at the time of transfer or any consideration paid by the recipient. I need prior year 1040ez form 2010 i caot access anywhere anyone This rule applies for purposes of determining loss as well as gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Any gain recognized on a transfer in trust increases the basis. I need prior year 1040ez form 2010 i caot access anywhere anyone A transfer of property is incident to a divorce if the transfer occurs within 1 year after the date on which the marriage ends, or if the transfer is related to the ending of the marriage. I need prior year 1040ez form 2010 i caot access anywhere anyone Related Party Transactions Special rules apply to the sale or trade of property between related parties. I need prior year 1040ez form 2010 i caot access anywhere anyone Gain on sale or trade of depreciable property. I need prior year 1040ez form 2010 i caot access anywhere anyone   Your gain from the sale or trade of property to a related party may be ordinary income, rather than capital gain, if the property can be depreciated by the party receiving it. I need prior year 1040ez form 2010 i caot access anywhere anyone See chapter 3 of Publication 544 for more information. I need prior year 1040ez form 2010 i caot access anywhere anyone Like-kind exchanges. I need prior year 1040ez form 2010 i caot access anywhere anyone   Generally, if you trade business or investment property for other business or investment property of a like kind, no gain or loss is recognized. I need prior year 1040ez form 2010 i caot access anywhere anyone See Like-kind exchanges , earlier, under Nontaxable Trades. I need prior year 1040ez form 2010 i caot access anywhere anyone   This rule also applies to trades of property between related parties, defined next under Losses on sales or trades of property. I need prior year 1040ez form 2010 i caot access anywhere anyone However, if either you or the related party disposes of the like property within 2 years after the trade, you both must report any gain or loss not recognized on the original trade on your return filed for the year in which the later disposition occurs. I need prior year 1040ez form 2010 i caot access anywhere anyone See Related Party Transactions in chapter 4 of Publication 550 for exceptions. I need prior year 1040ez form 2010 i caot access anywhere anyone Losses on sales or trades of property. I need prior year 1040ez form 2010 i caot access anywhere anyone   You cannot deduct a loss on the sale or trade of property, other than a distribution in complete liquidation of a corporation, if the transaction is directly or indirectly between you and the following related parties. I need prior year 1040ez form 2010 i caot access anywhere anyone Members of your family. I need prior year 1040ez form 2010 i caot access anywhere anyone This includes only your brothers and sisters, half-brothers and half-sisters, spouse, ancestors (parents, grandparents, etc. I need prior year 1040ez form 2010 i caot access anywhere anyone ), and lineal descendants (children, grandchildren, etc. I need prior year 1040ez form 2010 i caot access anywhere anyone ). I need prior year 1040ez form 2010 i caot access anywhere anyone A partnership in which you directly or indirectly own more than 50% of the capital interest or the profits interest. I need prior year 1040ez form 2010 i caot access anywhere anyone A corporation in which you directly or indirectly own more than 50% in value of the outstanding stock. I need prior year 1040ez form 2010 i caot access anywhere anyone (See Constructive ownership of stock , later. I need prior year 1040ez form 2010 i caot access anywhere anyone ) A tax-exempt charitable or educational organization directly or indirectly controlled, in any manner or by any method, by you or by a member of your family, whether or not this control is legally enforceable. I need prior year 1040ez form 2010 i caot access anywhere anyone   In addition, a loss on the sale or trade of property is not deductible if the transaction is directly or indirectly between the following related parties. I need prior year 1040ez form 2010 i caot access anywhere anyone A grantor and fiduciary, or the fiduciary and beneficiary, of any trust. I need prior year 1040ez form 2010 i caot access anywhere anyone Fiduciaries of two different trusts, or the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. I need prior year 1040ez form 2010 i caot access anywhere anyone A trust fiduciary and a corporation of which more than 50% in value of the outstanding stock is directly or indirectly owned by or for the trust, or by or for the grantor of the trust. I need prior year 1040ez form 2010 i caot access anywhere anyone A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest, or the profits interest, in the partnership. I need prior year 1040ez form 2010 i caot access anywhere anyone Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone An executor and a beneficiary of an estate (except in the case of a sale or trade to satisfy a pecuniary bequest). I need prior year 1040ez form 2010 i caot access anywhere anyone Two corporations that are members of the same controlled group. I need prior year 1040ez form 2010 i caot access anywhere anyone (Under certain conditions, however, these losses are not disallowed but must be deferred. I need prior year 1040ez form 2010 i caot access anywhere anyone ) Two partnerships if the same persons own, directly or indirectly, more than 50% of the capital interests or the profit interests in both partnerships. I need prior year 1040ez form 2010 i caot access anywhere anyone Multiple property sales or trades. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you sell or trade to a related party a number of blocks of stock or pieces of property in a lump sum, you must figure the gain or loss separately for each block of stock or piece of property. I need prior year 1040ez form 2010 i caot access anywhere anyone The gain on each item may be taxable. I need prior year 1040ez form 2010 i caot access anywhere anyone However, you cannot deduct the loss on any item. I need prior year 1040ez form 2010 i caot access anywhere anyone Also, you cannot reduce gains from the sales of any of these items by losses on the sales of any of the other items. I need prior year 1040ez form 2010 i caot access anywhere anyone Indirect transactions. I need prior year 1040ez form 2010 i caot access anywhere anyone   You cannot deduct your loss on the sale of stock through your broker if, under a prearranged plan, a related party buys the same stock you had owned. I need prior year 1040ez form 2010 i caot access anywhere anyone This does not apply to a trade between related parties through an exchange that is purely coincidental and is not prearranged. I need prior year 1040ez form 2010 i caot access anywhere anyone Constructive ownership of stock. I need prior year 1040ez form 2010 i caot access anywhere anyone   In determining whether a person directly or indirectly owns any of the outstanding stock of a corporation, the following rules apply. I need prior year 1040ez form 2010 i caot access anywhere anyone Rule 1. I need prior year 1040ez form 2010 i caot access anywhere anyone   Stock directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. I need prior year 1040ez form 2010 i caot access anywhere anyone Rule 2. I need prior year 1040ez form 2010 i caot access anywhere anyone   An individual is considered to own the stock directly or indirectly owned by or for his or her family. I need prior year 1040ez form 2010 i caot access anywhere anyone Family includes only brothers and sisters, half-brothers and half-sisters, spouse, ancestors, and lineal descendants. I need prior year 1040ez form 2010 i caot access anywhere anyone Rule 3. I need prior year 1040ez form 2010 i caot access anywhere anyone   An individual owning, other than by applying rule 2, any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. I need prior year 1040ez form 2010 i caot access anywhere anyone Rule 4. I need prior year 1040ez form 2010 i caot access anywhere anyone   When applying rule 1, 2, or 3, stock constructively owned by a person under rule 1 is treated as actually owned by that person. I need prior year 1040ez form 2010 i caot access anywhere anyone But stock constructively owned by an individual under rule 2 or rule 3 is not treated as owned by that individual for again applying either rule 2 or rule 3 to make another person the constructive owner of the stock. I need prior year 1040ez form 2010 i caot access anywhere anyone Property received from a related party. I need prior year 1040ez form 2010 i caot access anywhere anyone    If you sell or trade at a gain property you acquired from a related party, you recognize the gain only to the extent it is more than the loss previously disallowed to the related party. I need prior year 1040ez form 2010 i caot access anywhere anyone This rule applies only if you are the original transferee and you acquired the property by purchase or exchange. I need prior year 1040ez form 2010 i caot access anywhere anyone This rule does not apply if the related party's loss was disallowed because of the wash sale rules described in chapter 4 of Publication 550 under Wash Sales. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you sell or trade at a loss property you acquired from a related party, you cannot recognize the loss that was not allowed to the related party. I need prior year 1040ez form 2010 i caot access anywhere anyone Example 1. I need prior year 1040ez form 2010 i caot access anywhere anyone Your brother sells you stock for $7,600. I need prior year 1040ez form 2010 i caot access anywhere anyone His cost basis is $10,000. I need prior year 1040ez form 2010 i caot access anywhere anyone Your brother cannot deduct the loss of $2,400. I need prior year 1040ez form 2010 i caot access anywhere anyone Later, you sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900. I need prior year 1040ez form 2010 i caot access anywhere anyone Your reportable gain is $500 (the $2,900 gain minus the $2,400 loss not allowed to your brother). I need prior year 1040ez form 2010 i caot access anywhere anyone Example 2. I need prior year 1040ez form 2010 i caot access anywhere anyone If, in Example 1, you sold the stock for $6,900 instead of $10,500, your recognized loss is only $700 (your $7,600 basis minus $6,900). I need prior year 1040ez form 2010 i caot access anywhere anyone You cannot deduct the loss that was not allowed to your brother. I need prior year 1040ez form 2010 i caot access anywhere anyone Capital Gains and Losses This section discusses the tax treatment of gains and losses from different types of investment transactions. I need prior year 1040ez form 2010 i caot access anywhere anyone Character of gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone   You need to classify your gains and losses as either ordinary or capital gains or losses. I need prior year 1040ez form 2010 i caot access anywhere anyone You then need to classify your capital gains and losses as either short term or long term. I need prior year 1040ez form 2010 i caot access anywhere anyone If you have long-term gains and losses, you must identify your 28% rate gains and losses. I need prior year 1040ez form 2010 i caot access anywhere anyone If you have a net capital gain, you must also identify any unrecaptured section 1250 gain. I need prior year 1040ez form 2010 i caot access anywhere anyone   The correct classification and identification helps you figure the limit on capital losses and the correct tax on capital gains. I need prior year 1040ez form 2010 i caot access anywhere anyone Reporting capital gains and losses is explained in chapter 16. I need prior year 1040ez form 2010 i caot access anywhere anyone Capital or Ordinary Gain or Loss If you have a taxable gain or a deductible loss from a transaction, it may be either a capital gain or loss or an ordinary gain or loss, depending on the circumstances. I need prior year 1040ez form 2010 i caot access anywhere anyone Generally, a sale or trade of a capital asset (defined next) results in a capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone A sale or trade of a noncapital asset generally results in ordinary gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Depending on the circumstances, a gain or loss on a sale or trade of property used in a trade or business may be treated as either capital or ordinary, as explained in Publication 544. I need prior year 1040ez form 2010 i caot access anywhere anyone In some situations, part of your gain or loss may be a capital gain or loss and part may be an ordinary gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Capital Assets and Noncapital Assets For the most part, everything you own and use for personal purposes, pleasure, or investment is a capital asset. I need prior year 1040ez form 2010 i caot access anywhere anyone Some examples are: Stocks or bonds held in your personal account, A house owned and used by you and your family, Household furnishings, A car used for pleasure or commuting, Coin or stamp collections, Gems and jewelry, and Gold, silver, or any other metal. I need prior year 1040ez form 2010 i caot access anywhere anyone Any property you own is a capital asset, except the following noncapital assets. I need prior year 1040ez form 2010 i caot access anywhere anyone Property held mainly for sale to customers or property that will physically become a part of the merchandise for sale to customers. I need prior year 1040ez form 2010 i caot access anywhere anyone For an exception, see Capital Asset Treatment for Self-Created Musical Works , later. I need prior year 1040ez form 2010 i caot access anywhere anyone Depreciable property used in your trade or business, even if fully depreciated. I need prior year 1040ez form 2010 i caot access anywhere anyone Real property used in your trade or business. I need prior year 1040ez form 2010 i caot access anywhere anyone A copyright, a literary, musical, or artistic composition, a letter or memorandum, or similar property that is: Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Acquired under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. I need prior year 1040ez form 2010 i caot access anywhere anyone For an exception to this rule, see Capital Asset Treatment for Self-Created Musical Works , later. I need prior year 1040ez form 2010 i caot access anywhere anyone Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of property described in (1). I need prior year 1040ez form 2010 i caot access anywhere anyone U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Government publications that you received from the government free or for less than the normal sales price, or that you acquired under circumstances entitling you to the basis of someone who received the publications free or for less than the normal sales price. I need prior year 1040ez form 2010 i caot access anywhere anyone Certain commodities derivative financial instruments held by commodities derivatives dealers. I need prior year 1040ez form 2010 i caot access anywhere anyone Hedging transactions, but only if the transaction is clearly identified as a hedging transaction before the close of the day on which it was acquired, originated, or entered into. I need prior year 1040ez form 2010 i caot access anywhere anyone Supplies of a type you regularly use or consume in the ordinary course of your trade or business. I need prior year 1040ez form 2010 i caot access anywhere anyone Investment Property Investment property is a capital asset. I need prior year 1040ez form 2010 i caot access anywhere anyone Any gain or loss from its sale or trade is generally a capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Gold, silver, stamps, coins, gems, etc. I need prior year 1040ez form 2010 i caot access anywhere anyone   These are capital assets except when they are held for sale by a dealer. I need prior year 1040ez form 2010 i caot access anywhere anyone Any gain or loss you have from their sale or trade generally is a capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Stocks, stock rights, and bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone   All of these (including stock received as a dividend) are capital assets except when held for sale by a securities dealer. I need prior year 1040ez form 2010 i caot access anywhere anyone However, if you own small business stock, see Losses on Section 1244 (Small Business) Stock , later, and Losses on Small Business Investment Company Stock, in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Personal Use Property Property held for personal use only, rather than for investment, is a capital asset, and you must report a gain from its sale as a capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone However, you cannot deduct a loss from selling personal use property. I need prior year 1040ez form 2010 i caot access anywhere anyone Capital Asset Treatment for Self-Created Musical Works You can elect to treat musical compositions and copyrights in musical works as capital assets when you sell or exchange them if: Your personal efforts created the property, or You acquired the property under circumstances (for example, by gift) entitling you to the basis of the person who created the property or for whom it was prepared or produced. I need prior year 1040ez form 2010 i caot access anywhere anyone You must make a separate election for each musical composition (or copyright in a musical work) sold or exchanged during the tax year. I need prior year 1040ez form 2010 i caot access anywhere anyone You must make the election on or before the due date (including extensions) of the income tax return for the tax year of the sale or exchange. I need prior year 1040ez form 2010 i caot access anywhere anyone You must make the election on Form 8949 by treating the sale or exchange as the sale or exchange of a capital asset, according to Form 8949, Schedule D (Form 1040), and their separate instructions. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. I need prior year 1040ez form 2010 i caot access anywhere anyone See also Schedule D (Form 1040), Form 8949, and their separate instructions. I need prior year 1040ez form 2010 i caot access anywhere anyone You can revoke the election if you have IRS approval. I need prior year 1040ez form 2010 i caot access anywhere anyone To get IRS approval, you must submit a request for a letter ruling under the appropriate IRS revenue procedure. I need prior year 1040ez form 2010 i caot access anywhere anyone See, for example, Rev. I need prior year 1040ez form 2010 i caot access anywhere anyone Proc. I need prior year 1040ez form 2010 i caot access anywhere anyone 2013-1, corrected by Announcement 2013–9, and amplified and modified by Rev. I need prior year 1040ez form 2010 i caot access anywhere anyone Proc. I need prior year 1040ez form 2010 i caot access anywhere anyone 2013–32, available at www. I need prior year 1040ez form 2010 i caot access anywhere anyone irs. I need prior year 1040ez form 2010 i caot access anywhere anyone gov/irb/2013-01_IRB/ar06. I need prior year 1040ez form 2010 i caot access anywhere anyone html. I need prior year 1040ez form 2010 i caot access anywhere anyone Alternatively, you are granted an automatic 6-month extension from the due date of your income tax return (excluding extensions) to revoke the election, provided you timely file your income tax return, and within this 6-month extension period, you file Form 1040X that treats the sale or exchange as the sale or exchange of property that is not a capital asset. I need prior year 1040ez form 2010 i caot access anywhere anyone Discounted Debt Instruments Treat your gain or loss on the sale, redemption, or retirement of a bond or other debt instrument originally issued at a discount or bought at a discount as capital gain or loss, except as explained in the following discussions. I need prior year 1040ez form 2010 i caot access anywhere anyone Short-term government obligations. I need prior year 1040ez form 2010 i caot access anywhere anyone   Treat gains on short-term federal, state, or local government obligations (other than tax-exempt obligations) as ordinary income up to your ratable share of the acquisition discount. I need prior year 1040ez form 2010 i caot access anywhere anyone This treatment applies to obligations with a fixed maturity date not more than 1 year from the date of issue. I need prior year 1040ez form 2010 i caot access anywhere anyone Acquisition discount is the stated redemption price at maturity minus your basis in the obligation. I need prior year 1040ez form 2010 i caot access anywhere anyone   However, do not treat these gains as income to the extent you previously included the discount in income. I need prior year 1040ez form 2010 i caot access anywhere anyone See Discount on Short-Term Obligations in chapter 1 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Short-term nongovernment obligations. I need prior year 1040ez form 2010 i caot access anywhere anyone   Treat gains on short-term nongovernment obligations as ordinary income up to your ratable share of original issue discount (OID). I need prior year 1040ez form 2010 i caot access anywhere anyone This treatment applies to obligations with a fixed maturity date of not more than 1 year from the date of issue. I need prior year 1040ez form 2010 i caot access anywhere anyone   However, to the extent you previously included the discount in income, you do not have to include it in income again. I need prior year 1040ez form 2010 i caot access anywhere anyone See Discount on Short-Term Obligations in chapter 1 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Tax-exempt state and local government bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone   If these bonds were originally issued at a discount before September 4, 1982, or you acquired them before March 2, 1984, treat your part of OID as tax-exempt interest. I need prior year 1040ez form 2010 i caot access anywhere anyone To figure your gain or loss on the sale or trade of these bonds, reduce the amount realized by your part of OID. I need prior year 1040ez form 2010 i caot access anywhere anyone   If the bonds were issued after September 3, 1982, and acquired after March 1, 1984, increase the adjusted basis by your part of OID to figure gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information on the basis of these bonds, see Discounted Debt Instruments in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone   Any gain from market discount is usually taxable on disposition or redemption of tax-exempt bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone If you bought the bonds before May 1, 1993, the gain from market discount is capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone If you bought the bonds after April 30, 1993, the gain is ordinary income. I need prior year 1040ez form 2010 i caot access anywhere anyone   You figure the market discount by subtracting the price you paid for the bond from the sum of the original issue price of the bond and the amount of accumulated OID from the date of issue that represented interest to any earlier holders. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information, see Market Discount Bonds in chapter 1 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone    A loss on the sale or other disposition of a tax-exempt state or local government bond is deductible as a capital loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Redeemed before maturity. I need prior year 1040ez form 2010 i caot access anywhere anyone   If a state or local bond issued before June 9, 1980, is redeemed before it matures, the OID is not taxable to you. I need prior year 1040ez form 2010 i caot access anywhere anyone   If a state or local bond issued after June 8, 1980, is redeemed before it matures, the part of OID earned while you hold the bond is not taxable to you. I need prior year 1040ez form 2010 i caot access anywhere anyone However, you must report the unearned part of OID as a capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Example. I need prior year 1040ez form 2010 i caot access anywhere anyone On July 2, 2002, the date of issue, you bought a 20-year, 6% municipal bond for $800. I need prior year 1040ez form 2010 i caot access anywhere anyone The face amount of the bond was $1,000. I need prior year 1040ez form 2010 i caot access anywhere anyone The $200 discount was OID. I need prior year 1040ez form 2010 i caot access anywhere anyone At the time the bond was issued, the issuer had no intention of redeeming it before it matured. I need prior year 1040ez form 2010 i caot access anywhere anyone The bond was callable at its face amount beginning 10 years after the issue date. I need prior year 1040ez form 2010 i caot access anywhere anyone The issuer redeemed the bond at the end of 11 years (July 2, 2013) for its face amount of $1,000 plus accrued annual interest of $60. I need prior year 1040ez form 2010 i caot access anywhere anyone The OID earned during the time you held the bond, $73, is not taxable. I need prior year 1040ez form 2010 i caot access anywhere anyone The $60 accrued annual interest also is not taxable. I need prior year 1040ez form 2010 i caot access anywhere anyone However, you must report the unearned part of OID ($127) as a capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). I need prior year 1040ez form 2010 i caot access anywhere anyone   If you sell, trade, or redeem for a gain one of these debt instruments, the part of your gain that is not more than your ratable share of the OID at the time of the sale or redemption is ordinary income. I need prior year 1040ez form 2010 i caot access anywhere anyone The rest of the gain is capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone If, however, there was an intention to call the debt instrument before maturity, all of your gain that is not more than the entire OID is treated as ordinary income at the time of the sale. I need prior year 1040ez form 2010 i caot access anywhere anyone This treatment of taxable gain also applies to corporate instruments issued after May 27, 1969, under a written commitment that was binding on May 27, 1969, and at all times thereafter. I need prior year 1040ez form 2010 i caot access anywhere anyone Long-term debt instruments issued after May 27, 1969 (or after July 1, 1982, if a government instrument). I need prior year 1040ez form 2010 i caot access anywhere anyone   If you hold one of these debt instruments, you must include a part of OID in your gross income each year you own the instrument. I need prior year 1040ez form 2010 i caot access anywhere anyone Your basis in that debt instrument is increased by the amount of OID that you have included in your gross income. I need prior year 1040ez form 2010 i caot access anywhere anyone See Original Issue Discount (OID) in chapter 7 for information about OID that you must report on your tax return. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you sell or trade the debt instrument before maturity, your gain is a capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone However, if at the time the instrument was originally issued there was an intention to call it before its maturity, your gain generally is ordinary income to the extent of the entire OID reduced by any amounts of OID previously includible in your income. I need prior year 1040ez form 2010 i caot access anywhere anyone In this case, the rest of the gain is capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Market discount bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone   If the debt instrument has market discount and you chose to include the discount in income as it accrued, increase your basis in the debt instrument by the accrued discount to figure capital gain or loss on its disposition. I need prior year 1040ez form 2010 i caot access anywhere anyone If you did not choose to include the discount in income as it accrued, you must report gain as ordinary interest income up to the instrument's accrued market discount. I need prior year 1040ez form 2010 i caot access anywhere anyone The rest of the gain is capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone See Market Discount Bonds in chapter 1 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone   A different rule applies to market discount bonds issued before July 19, 1984, and purchased by you before May 1, 1993. I need prior year 1040ez form 2010 i caot access anywhere anyone See Market discount bonds under Discounted Debt Instruments in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Retirement of debt instrument. I need prior year 1040ez form 2010 i caot access anywhere anyone   Any amount you receive on the retirement of a debt instrument is treated in the same way as if you had sold or traded that instrument. I need prior year 1040ez form 2010 i caot access anywhere anyone Notes of individuals. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you hold an obligation of an individual issued with OID after March 1, 1984, you generally must include the OID in your income currently, and your gain or loss on its sale or retirement is generally capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone An exception to this treatment applies if the obligation is a loan between individuals and all the following requirements are met. I need prior year 1040ez form 2010 i caot access anywhere anyone The lender is not in the business of lending money. I need prior year 1040ez form 2010 i caot access anywhere anyone The amount of the loan, plus the amount of any outstanding prior loans, is $10,000 or less. I need prior year 1040ez form 2010 i caot access anywhere anyone Avoiding federal tax is not one of the principal purposes of the loan. I need prior year 1040ez form 2010 i caot access anywhere anyone   If the exception applies, or the obligation was issued before March 2, 1984, you do not include the OID in your income currently. I need prior year 1040ez form 2010 i caot access anywhere anyone When you sell or redeem the obligation, the part of your gain that is not more than your accrued share of OID at that time is ordinary income. I need prior year 1040ez form 2010 i caot access anywhere anyone The rest of the gain, if any, is capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Any loss on the sale or redemption is capital loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Deposit in Insolvent or Bankrupt Financial Institution If you lose money you have on deposit in a bank, credit union, or other financial institution that becomes insolvent or bankrupt, you may be able to deduct your loss in one of three ways. I need prior year 1040ez form 2010 i caot access anywhere anyone Ordinary loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Casualty loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Nonbusiness bad debt (short-term capital loss). I need prior year 1040ez form 2010 i caot access anywhere anyone  For more information, see Deposit in Insolvent or Bankrupt Financial Institution, in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Sale of Annuity The part of any gain on the sale of an annuity contract before its maturity date that is based on interest accumulated on the contract is ordinary income. I need prior year 1040ez form 2010 i caot access anywhere anyone Losses on Section 1244 (Small Business) Stock You can deduct as an ordinary loss, rather than as a capital loss, your loss on the sale, trade, or worthlessness of section 1244 stock. I need prior year 1040ez form 2010 i caot access anywhere anyone Report the loss on Form 4797, line 10. I need prior year 1040ez form 2010 i caot access anywhere anyone Any gain on section 1244 stock is a capital gain if the stock is a capital asset in your hands. I need prior year 1040ez form 2010 i caot access anywhere anyone Report the gain on Form 8949. I need prior year 1040ez form 2010 i caot access anywhere anyone See Losses on Section 1244 (Small Business) Stock in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. I need prior year 1040ez form 2010 i caot access anywhere anyone See also Schedule D (Form 1040), Form 8949, and their separate instructions. I need prior year 1040ez form 2010 i caot access anywhere anyone Holding Period If you sold or traded investment property, you must determine your holding period for the property. I need prior year 1040ez form 2010 i caot access anywhere anyone Your holding period determines whether any capital gain or loss was a short-term or long-term capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Long-term or short-term. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you hold investment property more than 1 year, any capital gain or loss is a long-term capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone If you hold the property 1 year or less, any capital gain or loss is a short-term capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone   To determine how long you held the investment property, begin counting on the date after the day you acquired the property. I need prior year 1040ez form 2010 i caot access anywhere anyone The day you disposed of the property is part of your holding period. I need prior year 1040ez form 2010 i caot access anywhere anyone Example. I need prior year 1040ez form 2010 i caot access anywhere anyone If you bought investment property on February 6, 2012, and sold it on February 6, 2013, your holding period is not more than 1 year and you have a short-term capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone If you sold it on February 7, 2013, your holding period is more than 1 year and you will have a long-term capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone Securities traded on established market. I need prior year 1040ez form 2010 i caot access anywhere anyone   For securities traded on an established securities market, your holding period begins the day after the trade date you bought the securities, and ends on the trade date you sold them. I need prior year 1040ez form 2010 i caot access anywhere anyone    Do not confuse the trade date with the settlement date, which is the date by which the stock must be delivered and payment must be made. I need prior year 1040ez form 2010 i caot access anywhere anyone Example. I need prior year 1040ez form 2010 i caot access anywhere anyone You are a cash method, calendar year taxpayer. I need prior year 1040ez form 2010 i caot access anywhere anyone You sold stock at a gain on December 30, 2013. I need prior year 1040ez form 2010 i caot access anywhere anyone According to the rules of the stock exchange, the sale was closed by delivery of the stock 4 trading days after the sale, on January 6, 2014. I need prior year 1040ez form 2010 i caot access anywhere anyone You received payment of the sales price on that same day. I need prior year 1040ez form 2010 i caot access anywhere anyone Report your gain on your 2013 return, even though you received the payment in 2014. I need prior year 1040ez form 2010 i caot access anywhere anyone The gain is long term or short term depending on whether you held the stock more than 1 year. I need prior year 1040ez form 2010 i caot access anywhere anyone Your holding period ended on December 30. I need prior year 1040ez form 2010 i caot access anywhere anyone If you had sold the stock at a loss, you would also report it on your 2013 return. I need prior year 1040ez form 2010 i caot access anywhere anyone U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Treasury notes and bonds. I need prior year 1040ez form 2010 i caot access anywhere anyone   The holding period of U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Treasury notes and bonds sold at auction on the basis of yield starts the day after the Secretary of the Treasury, through news releases, gives notification of acceptance to successful bidders. I need prior year 1040ez form 2010 i caot access anywhere anyone The holding period of U. I need prior year 1040ez form 2010 i caot access anywhere anyone S. I need prior year 1040ez form 2010 i caot access anywhere anyone Treasury notes and bonds sold through an offering on a subscription basis at a specified yield starts the day after the subscription is submitted. I need prior year 1040ez form 2010 i caot access anywhere anyone Automatic investment service. I need prior year 1040ez form 2010 i caot access anywhere anyone   In determining your holding period for shares bought by the bank or other agent, full shares are considered bought first and any fractional shares are considered bought last. I need prior year 1040ez form 2010 i caot access anywhere anyone Your holding period starts on the day after the bank's purchase date. I need prior year 1040ez form 2010 i caot access anywhere anyone If a share was bought over more than one purchase date, your holding period for that share is a split holding period. I need prior year 1040ez form 2010 i caot access anywhere anyone A part of the share is considered to have been bought on each date that stock was bought by the bank with the proceeds of available funds. I need prior year 1040ez form 2010 i caot access anywhere anyone Nontaxable trades. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you acquire investment property in a trade for other investment property and your basis for the new property is determined, in whole or in part, by your basis in the old property, your holding period for the new property begins on the day following the date you acquired the old property. I need prior year 1040ez form 2010 i caot access anywhere anyone Property received as a gift. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you receive a gift of property and your basis is determined by the donor's adjusted basis, your holding period is considered to have started on the same day the donor's holding period started. I need prior year 1040ez form 2010 i caot access anywhere anyone   If your basis is determined by the fair market value of the property, your holding period starts on the day after the date of the gift. I need prior year 1040ez form 2010 i caot access anywhere anyone Inherited property. I need prior year 1040ez form 2010 i caot access anywhere anyone   Generally, if you inherited investment property, your capital gain or loss on any later disposition of that property is long-term capital gain or loss. I need prior year 1040ez form 2010 i caot access anywhere anyone This is true regardless of how long you actually held the property. I need prior year 1040ez form 2010 i caot access anywhere anyone However, if you inherited property from someone who died in 2010, see the information below. I need prior year 1040ez form 2010 i caot access anywhere anyone Inherited property from someone who died in 2010. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you inherit investment property from a decedent who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your holding period. I need prior year 1040ez form 2010 i caot access anywhere anyone Real property bought. I need prior year 1040ez form 2010 i caot access anywhere anyone   To figure how long you have held real property bought under an unconditional contract, begin counting on the day after you received title to it or on the day after you took possession of it and assumed the burdens and privileges of ownership, whichever happened first. I need prior year 1040ez form 2010 i caot access anywhere anyone However, taking delivery or possession of real property under an option agreement is not enough to start the holding period. I need prior year 1040ez form 2010 i caot access anywhere anyone The holding period cannot start until there is an actual contract of sale. I need prior year 1040ez form 2010 i caot access anywhere anyone The holding period of the seller cannot end before that time. I need prior year 1040ez form 2010 i caot access anywhere anyone Real property repossessed. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you sell real property but keep a security interest in it, and then later repossess the property under the terms of the sales contract, your holding period for a later sale includes the period you held the property before the original sale and the period after the repossession. I need prior year 1040ez form 2010 i caot access anywhere anyone Your holding period does not include the time between the original sale and the repossession. I need prior year 1040ez form 2010 i caot access anywhere anyone That is, it does not include the period during which the first buyer held the property. I need prior year 1040ez form 2010 i caot access anywhere anyone Stock dividends. I need prior year 1040ez form 2010 i caot access anywhere anyone   The holding period for stock you received as a taxable stock dividend begins on the date of distribution. I need prior year 1040ez form 2010 i caot access anywhere anyone   The holding period for new stock you received as a nontaxable stock dividend begins on the same day as the holding period of the old stock. I need prior year 1040ez form 2010 i caot access anywhere anyone This rule also applies to stock acquired in a “spin-off,” which is a distribution of stock or securities in a controlled corporation. I need prior year 1040ez form 2010 i caot access anywhere anyone Nontaxable stock rights. I need prior year 1040ez form 2010 i caot access anywhere anyone   Your holding period for nontaxable stock rights begins on the same day as the holding period of the underlying stock. I need prior year 1040ez form 2010 i caot access anywhere anyone The holding period for stock acquired through the exercise of stock rights begins on the date the right was exercised. I need prior year 1040ez form 2010 i caot access anywhere anyone Nonbusiness Bad Debts If someone owes you money that you cannot collect, you have a bad debt. I need prior year 1040ez form 2010 i caot access anywhere anyone You may be able to deduct the amount owed to you when you figure your tax for the year the debt becomes worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone Generally, nonbusiness bad debts are bad debts that did not come from operating your trade or business, and are deductible as short-term capital losses. I need prior year 1040ez form 2010 i caot access anywhere anyone To be deductible, nonbusiness bad debts must be totally worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone You cannot deduct a partly worthless nonbusiness debt. I need prior year 1040ez form 2010 i caot access anywhere anyone Genuine debt required. I need prior year 1040ez form 2010 i caot access anywhere anyone   A debt must be genuine for you to deduct a loss. I need prior year 1040ez form 2010 i caot access anywhere anyone A debt is genuine if it arises from a debtor-creditor relationship based on a valid and enforceable obligation to repay a fixed or determinable sum of money. I need prior year 1040ez form 2010 i caot access anywhere anyone Basis in bad debt required. I need prior year 1040ez form 2010 i caot access anywhere anyone    To deduct a bad debt, you must have a basis in it—that is, you must have already included the amount in your income or loaned out your cash. I need prior year 1040ez form 2010 i caot access anywhere anyone For example, you cannot claim a bad debt deduction for court-ordered child support not paid to you by your former spouse. I need prior year 1040ez form 2010 i caot access anywhere anyone If you are a cash method taxpayer (as most individuals are), you generally cannot take a bad debt deduction for unpaid salaries, wages, rents, fees, interest, dividends, and similar items. I need prior year 1040ez form 2010 i caot access anywhere anyone When deductible. I need prior year 1040ez form 2010 i caot access anywhere anyone   You can take a bad debt deduction only in the year the debt becomes worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone You do not have to wait until a debt is due to determine whether it is worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone A debt becomes worthless when there is no longer any chance that the amount owed will be paid. I need prior year 1040ez form 2010 i caot access anywhere anyone   It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. I need prior year 1040ez form 2010 i caot access anywhere anyone You must only show that you have taken reasonable steps to collect the debt. I need prior year 1040ez form 2010 i caot access anywhere anyone Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. I need prior year 1040ez form 2010 i caot access anywhere anyone How to report bad debts. I need prior year 1040ez form 2010 i caot access anywhere anyone    Deduct nonbusiness bad debts as short-term capital losses on Form 8949. I need prior year 1040ez form 2010 i caot access anywhere anyone    Make sure you report your bad debt(s) (and any other short-term transactions for which you did not receive a Form 1099-B) on Form 8949, Part I, with box C checked. I need prior year 1040ez form 2010 i caot access anywhere anyone    For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in chapter 16. I need prior year 1040ez form 2010 i caot access anywhere anyone See also Schedule D (Form 1040), Form 8949, and their separate instructions. I need prior year 1040ez form 2010 i caot access anywhere anyone   For each bad debt, attach a statement to your return that contains: A description of the debt, including the amount, and the date it became due, The name of the debtor, and any business or family relationship between you and the debtor, The efforts you made to collect the debt, and Why you decided the debt was worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone For example, you could show that the borrower has declared bankruptcy, or that legal action to collect would probably not result in payment of any part of the debt. I need prior year 1040ez form 2010 i caot access anywhere anyone Filing a claim for refund. I need prior year 1040ez form 2010 i caot access anywhere anyone    If you do not deduct a bad debt on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the bad debt. I need prior year 1040ez form 2010 i caot access anywhere anyone To do this, use Form 1040X to amend your return for the year the debt became worthless. I need prior year 1040ez form 2010 i caot access anywhere anyone You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information about filing a claim, see Amended Returns and Claims for Refund in chapter 1. I need prior year 1040ez form 2010 i caot access anywhere anyone Additional information. I need prior year 1040ez form 2010 i caot access anywhere anyone   For more information, see Nonbusiness Bad Debts in Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone For information on business bad debts, see chapter 10 of Publication 535, Business Expenses. I need prior year 1040ez form 2010 i caot access anywhere anyone Wash Sales You cannot deduct losses from sales or trades of stock or securities in a wash sale. I need prior year 1040ez form 2010 i caot access anywhere anyone A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you: Buy substantially identical stock or securities, Acquire substantially identical stock or securities in a fully taxable trade, Acquire a contract or option to buy substantially identical stock or securities, or Acquire substantially identical stock for your individual retirement account (IRA) or Roth IRA. I need prior year 1040ez form 2010 i caot access anywhere anyone If your loss was disallowed because of the wash sale rules, add the disallowed loss to the cost of the new stock or securities (except in (4) above). I need prior year 1040ez form 2010 i caot access anywhere anyone The result is your basis in the new stock or securities. I need prior year 1040ez form 2010 i caot access anywhere anyone This adjustment postpones the loss deduction until the disposition of the new stock or securities. I need prior year 1040ez form 2010 i caot access anywhere anyone Your holding period for the new stock or securities includes the holding period of the stock or securities sold. I need prior year 1040ez form 2010 i caot access anywhere anyone For more information, see Wash Sales, in chapter 4 of Publication 550. I need prior year 1040ez form 2010 i caot access anywhere anyone Rollover of Gain From Publicly Traded Securities You may qualify for a tax-free rollover of certain gains from the sale of publicly traded securities. I need prior year 1040ez form 2010 i caot access anywhere anyone This means that if you buy certain replacement property and make the choice described in this section, you postpone part or all of your gain. I need prior year 1040ez form 2010 i caot access anywhere anyone You postpone the gain by adjusting the basis of the replacement property as described in Basis of replacement property , later. I need prior year 1040ez form 2010 i caot access anywhere anyone This postpones your gain until the year you dispose of the replacement property. I need prior year 1040ez form 2010 i caot access anywhere anyone You qualify to make this choice if you meet all the following tests. I need prior year 1040ez form 2010 i caot access anywhere anyone You sell publicly traded securities at a gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Publicly traded securities are securities traded on an established securities market. I need prior year 1040ez form 2010 i caot access anywhere anyone Your gain from the sale is a capital gain. I need prior year 1040ez form 2010 i caot access anywhere anyone During the 60-day period beginning on the date of the sale, you buy replacement property. I need prior year 1040ez form 2010 i caot access anywhere anyone This replacement property must be either common stock of, or a partnership interest in a specialized small business investment company (SSBIC). I need prior year 1040ez form 2010 i caot access anywhere anyone This is any partnership or corporation licensed by the Small Business Administration under section 301(d) of the Small Business Investment Act of 1958, as in effect on May 13, 1993. I need prior year 1040ez form 2010 i caot access anywhere anyone Amount of gain recognized. I need prior year 1040ez form 2010 i caot access anywhere anyone   If you make the choice described in this section, you must recognize gain only up to the following amount. I need prior year 1040ez form 2010 i caot access anywhere anyone The amount realized on the sale, minus The cost of any common stock or partnership interest in an SSBIC that you bought during the 60-day period beginning on the date of sale (and did not previously take into account on an earlier sale of publicly traded securities). I need prior year 1040ez form 2010 i caot access anywhere anyone  If this amount is less than the amount of your gain, you can postpone the rest of your gain, subject to the limit described next. I need prior year 1040ez form 2010 i caot access anywhere anyone If this amount is equal to or more than the amount of your gain, you must recognize the full amount of your gain. I need prior year 1040ez form 2010 i caot access anywhere anyone Limit on gain postponed. I need prior year 1040ez form 2010 i caot access anywhere anyone   The amount of gain you can postpone each year is limited to the smaller of: $50,000 ($25,000 if you are married and file a separate return), or $500,000 ($250,000 if you are married and file a separate return), minus the amount of gain you postponed for all earlier years. I need prior year 1040ez form 2010 i caot access anywhere anyone Basis of replacement property. I need prior year 1040ez form 2010 i caot access anywhere anyone   You must subtract the amount of postponed gain from the basis of your replacement property. I need prior year 1040ez form 2010 i caot access anywhere anyone How to report and postpone gain. I need prior year 1040ez form 2010 i caot access anywhere anyone    See How to report and postpone gain under Rollover of Gain From Publicly Traded Securities in chapter 4 of Publication 550 for details. 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